Ireland's e-invoicing mandate
Revenue is introducing mandatory e-invoicing and real-time VAT reporting in three phases. This page states what Revenue has published and nothing else — no predictions, no urgency.
| Date | Who it covers | What changes |
|---|---|---|
| 2028November | Who it coversLarge corporates | What changesVAT-registered large corporates must issue e-invoices and report key transaction data to Revenue in real time for domestic business-to-business transactions. |
| 2029November | Who it coversBusinesses trading across the EU | What changesThe domestic obligation extends to all VAT-registered businesses engaged in cross-border EU business-to-business trade. |
| 2030July | Who it coversEU-wide ViDA requirements | What changesThe EU's VAT in the Digital Age rules become mandatory: structured e-invoicing and digital reporting for all cross-border EU business-to-business transactions. |
From the first phase, businesses that are not yet required to issue e-invoices will still need to be able to receive them in a structured electronic format.
Invoices must follow the European standard EN 16931, and Revenue plans to use existing infrastructure including the Peppol network. Issuing PDF invoices or scanned paper invoices will no longer satisfy VAT compliance requirements.
Source: Revenue — VAT Modernisation: Implementation of eInvoicing in Ireland (October 2025)