Revenue has updated its guide on protecting businesses from VAT fraud, emphasizing due diligence and risk indicators. Key considerations include transaction characteristics, supplier legitimacy, and payment conditions. Critical questions help assess transaction genuineness, with compliance pressure increasing amid stricter EU regulations against VAT fraud. The Irish Tax and Customs Service (Revenu... Read more

Ireland adheres to EU VAT rules with rates of 23% (standard), 13.5% (reduced for hospitality), 9% (reduced for tourism), and 0% (zero-rated for exports). Certain supplies like financial services are exempt. Businesses must register if turnover exceeds €85,000 for goods or €42,500 for services; foreign businesses must register immediately. VAT returns are filed electronically, and payments are due... Read more

Ireland will implement an e-invoicing regime aligned with the EU’s EN 16931 standard, utilizing the PEPPOL network for secure XML invoice exchanges, requiring business ERP upgrades and expert guidance for compliance and smooth transition. Ireland’s upcoming e-invoicing regime will align with the EU’s EN 16931 structured standard – the same core standard supporting e-invoicing ref... Read more

Revenue's VAT Modernisation programme targets large corporates, mandating structured electronic invoices from 1 November 2028 for domestic B2B transactions. All Irish businesses must receive these invoices. Preparations are advised due to system changes and to assess compatibility with incoming e-invoices. SMEs must assess invoicing systems, engage vendors, strengthen digital record-keeping, and p... Read more

Starting November 1, 2028, Ireland mandates electronic invoicing for B2B transactions to enhance VAT compliance. Beginning on November 1, 2028, Ireland intends to impose a mandatory electronic invoicing system for business-to-business (B2B) transactions. As part of larger initiatives to modernize VAT compliance, Ireland is now the most recent EU member state to implement e-invoicing. Under the ne... Read more

On 8 October 2025, the Irish Revenue published a roadmap for implementing e-invoicing and real-time reporting in line with EU ViDA, phased from November 2028 to July 2030, to support businesses and combat VAT fraud The Irish Revenue published a document on October 8, 2025, outlining the work it is doing to get ready for the EU's VAT in the Digital Age (ViDA) requirements. ViDA is an initiative to... Read more