Regulatory updates - Ireland

On October 8, 2025, Ireland’s tax authority (Revenue) announced a phased plan for mandatory e-invoicing and real-time VAT reporting to meet VAT in the Digital Age (ViDA) requirements.

From July 1, 2030, the ViDA Directive will require businesses trading cross-border with other EU businesses to implement e-invoicing and real-time reporting to tax authorities. Anticipating these upcoming changes, Revenue announces preparations for implementing ViDA requirements ahead of time.

Timeline:

• Phase 1 — November 2028: Large corporates must use e-invoicing for domestic B2B transactions.
• Phase 2 — November 2029: All VAT-registered businesses involved in intra-EU trade must comply.
• Phase 3 — July 2030: Full ViDA compliance for all cross-border EU B2B transactions.

Technical requirements:

Structured e-invoices in EN16931 format will replace PDFs or scanned invoices. The new system will utilize various existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework. Detailed guidance and technical specifications will be provided before each phase.

Revenue is working closely with the Office of Government Procurement, Ireland's PEPPOL authority, to prepare for the significant expansion in network usage expected as businesses adopt e-invoicing for domestic and cross-border EU transactions. Revenue is updating legislation, IT systems, and operational processes.

More details are provided in the VAT Modernization document released by Revenue.

The statement by the Minister on the Budget 2026 touched upon VAT modernization and electronic invoicing.  

The Minister’s statement highlighted that the Revenue Commissioners will implement a phased roll-out to introduce domestic e-invoicing for B2B transactions, with additional details on this initiative to be published in a paper today.

Tax measures included VAT reductions for specific sectors (such as restaurants, hairdressers, and apartment developers) and an extension of the VAT rate reduction for electricity and natural gas until December 31, 2030.

More details about the Budget 2026 and Ministers’ Speech area available on the government website.

As previously mentioned by Pagero, the public consultation for digital reporting requirements and electronic invoicing has been published by Revenue Commissioners. The duration of the consultation is from 13 October 2023 to 12 January 2024.

Stakeholders are encouraged to provide their views on real-time digital VAT reporting and electronic invoicing and their impact on the business models of different entities in different industries of economic operators in Ireland.