Ireland: VAT in the Digital Age (ViDA) and E-Invoicing Requirements

ViDA and VAT modernisation

Following a public consultation on how to modernise Ireland’s VAT invoicing and reporting system, Ireland is preparing for a major transformation of the VAT reporting landscape under the EU’s ViDA initiative.

VAT Modernisation is Ireland’s phased move to e-invoicing and digital reporting. It will align Ireland’s VAT reporting with ViDA by introducing the phased rollout of mandatory e‑invoicing and real‑time digital reporting for Business‑to‑Business (B2B) transactions.

These measures will ensure compliance with the EU ViDA requirements, which become mandatory for all intra‑EU B2B transactions by 1 July 2030, and represent the most significant modernisation of the Irish VAT system in decades.

Legal framework for e-invoicing in Ireland

There is no e-invoicing mandate in Ireland at present; however, all public sector entities are required to receive and process e-invoices that comply with the European Standard (EN 16931).

This requirement in respect of Business-to-Government (B2G) e-invoicing has been in effect since 12 June 2019. It was introduced by Regulations which transpose Directive 2014/55/EU [European Union (Electronic Invoicing in Public Procurement) Regulations, 2019 (S.I. 258/2019)].

No further specific e-invoicing legislation is available in Ireland.

Requirements for e-invoicing

All e-invoices must comply with EN16931 and be transmitted via the Pan-European Public Procurement Online (PEPPOL) network, which provides a secure infrastructure for exchanging e-invoices between all parties. The PEPPOL Network has been in use by some public sector entities since 2019 and continues to be rolled out to others.

On 8 October 2025, the Revenue Commissioners published details of the Irish timeline for the phased rollout of e-invoicing. This announcement confirmed that the Revenue Commissioners have commenced detailed analysis and technical work on the legislative changes, strategic and operational processes and IT systems required for successful implementation of e-invoicing in Ireland.

Draft legislation, detailed guidance and technical specifications will be published as implementation progresses.

Ireland’s phased approach to implementation

E-Invoicing is being rolled out on a phased basis to allow businesses sufficient time to prepare for these changes in advance of the EU’s 1 July 2030 deadline.

Phase 1 — November 2028 deadline

• VAT-registered ‘large corporates’ are required to implement mandatory e‑invoicing and real‑time reporting for domestic B2B transactions. A ‘large corporate’ will mean a VAT-registered business whose tax affairs are managed by the Large Corporates Division (LCD) of the Revenue Commissioners and is established or has a fixed establishment in Ireland.
• All VAT-registered businesses must be capable of receiving e-invoices from suppliers (i.e. structured invoices that comply with EN16931 using structured data formats enabling automatic processing). PDF invoices or scanned paper invoices will not meet the requirements of a valid VAT invoice.

Phase 2 — November 2029 deadline

·         All VAT-registered businesses are required to implement mandatory e‑invoicing and real-time reporting for all VAT-registered businesses engaged in intra‑EU B2B transactions.

Phase 3 — July 2030 deadline

• Full compliance for all intra-EU B2B transactions is required in line with ViDA.
• Access to current zero-rating VAT arrangements will be conditional on meeting the structured e‑invoicing and real-time reporting obligations.

The Revenue Commissioners will continue to engage with stakeholders throughout the process and to ensure that there is adequate time for system preparation and testing.

Direct reporting and SAF-T system

Ireland has not implemented the Standard Audit File for Tax (SAF-T) system and has not confirmed any plans to do so.