The Irish Revenue Department (Na Coimisinéirí Ioncaim) is conducting a study of potential VAT invoice digital reporting requirements as well as ways to modernize VAT reporting. The Revenue Department has stated that it will look into a variety of formats that are utilized in other countries, including e-Invoicing, real-time reporting, and SAF-T. The aim is to highlight VAT Directive changes for 2022 and to be implemented by 2024 or later.