Ireland’s tax authority has announced a three-phase plan to introduce mandatory B2B e-invoicing and real-time VAT reporting. The initiative is designed to align Ireland with the EU’s VAT in the Digital Age (ViDA) framework and marks a major step toward digitalizing the country’s VAT system ahead of the EU-wide 2030 deadline.
The rollout will begin in November 2028, when large VAT-registered corporates will be required to issue structured e-invoices and submit real-time data for domestic B2B transactions. By this date, all businesses—regardless of size—must also be able to receive e-invoices from suppliers.
In November 2029, the requirement will extend to all VAT-registered businesses engaged in intra-EU trade, ensuring consistent treatment of domestic and cross-border transactions. The final stage will take effect in July 2030, when all intra-EU B2B transactions must comply with e-invoicing and real-time reporting obligations under ViDA.
All invoices will need to follow the EN 16931 structured format, replacing PDF or scanned invoices. The system will make use of the PEPPOL framework to enable secure, standardized exchange of e-invoices across the EU.
To support a smooth transition, the Tax Authority is working closely with the Office of Government Procurement, Ireland’s national PEPPOL authority, and is preparing legislative amendments, IT system upgrades, and technical documentation to be published before each implementation phase.
With this roadmap, Ireland becomes one of the first Member States to formally align its domestic rollout with the EU ViDA Directive, targeting full readiness for harmonized cross-border reporting by July 2030.
