Ireland to Introduce e-Invoicing in 2028

On October 8, 2025, the Irish Revenue published a value-added tax (VAT) modernization plan, which aims to integrate real-time reporting directly into business processes, with the use of data that many businesses already generate through their existing digital systems. Businesses will issue structured electronic invoices to their customers, with key transaction details reported to the Revenue in real-time.

This implementation strategy prepares Irish businesses for EU’s ViDA Directive compliance, avoiding competitive difficulties and maintaining access to the Single Market’s benefits, including the 0% VAT rate on cross-border EU trade.

Transition to the e-invoicing reporting will develop in several stages:

Phase 1 (November 2028): VAT-registered large corporates will start implementing mandatory e-invoicing and real-time reporting for domestic business-to-business (B2B) transactions. This initial phase targets a select group of businesses well-equipped to navigate digital transformations, particularly those with prior experience in similar international systems.

Phase 2 (November 2029): the scope of e-invoicing expands to encompass all VAT-registered enterprises involved in cross-border European Union (EU) B2B trade, benefiting from the 0% VAT for these transactions.

Phase 3 (July 2030): full implementation of EU ViDA requirements for cross-border EU B2B transactions across all Member States. Irish businesses already operating under the domestic e-invoicing framework will seamlessly transition to meet these directives, ensuring compliance and efficiency in cross-border trade operations.

VAT Modernisation – Implementation of eInvoicing in Ireland