The Irish Finance Minister has announced that Ireland will begin a phased rollout of a domestic B2B e-invoicing mandate, representing a significant step forward in modernising VAT administration. With this initiative, Ireland now joins the group of EU Member States that have implemented mandatory e-invoicing, aligning the country with the latest European Union VAT law updates under the ViDA package, which aim to enhance VAT compliance and modernise tax systems across the EU.
Rollout Timeline
The Irish tax authority (“Revenue”) has outlined a three-phase implementation plan:
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Phase 1 – November 2028: mandatory e-invoicing and real-time reporting for B2B domestic transactions for VAT registered large corporates;
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Phase 2 – November 2029: mandatory e-invoicing and real-time reporting for B2B domestic transactions for all VAT registered businesses engaged in intra-EU trade;
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Phase 3 – July 2030: mandatory e-invoicing and real-time reporting for all Intra-EU B2B transactions for all VAT registered businesses engaged in intra-EU trade. Irish businesses already operating under the domestic system will transition to meet these EU obligations.
Revenue has clarified that even businesses not yet required to issue e-invoices must be able to receive them in the required structured electronic format. Additionally, monthly VIES returns will be discontinued once the mandate is fully implemented.
Technical Framework
Revenue has outlined the technical requirements:
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e-invoice structures are required to comply with European Standard EN 16931, using structured data formats enabling automatic processing
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The new system will leverage various existing technical infrastructures, including the PEPPOL framework, already used for B2G e-invoicing since 2019
Revenue is actively exploring options to ensure that meeting this obligation is as straightforward as possible for all businesses and further detailed guidance will be provided. Businesses affected by the new requirements will receive direct communication from Revenue, and comprehensive information will be available on the Revenue website.
For future updates on Ireland and similar developments in other countries, follow our Regulatory Analysis page.
