Revenue announced a phased rollout of mandatory domestic B2B e-invoicing, impacting various businesses, with details to be clarified in a paper released tomorrow. This initiative supports VAT modernization and aligns with EU ViDA reforms. Additionally, adjustments to the 9% VAT rate for food and other services introduce complexity, while retaining it for energy aids.
Ireland: Minister’s Announcement on VAT Changes
Public
Ireland
Author: Ema Stamenković
Category:
General information
Views:
1514
Content accuracy validation date:
17.10.2025
Content accuracy validation time:
15:15h
The minister announced Revenue’s phased rollout of mandatory domestic B2B e-invoicing, impacting businesses across sectors. Revenue’s paper, due tomorrow, will detail the proposal.
This aligns with Revenue’s long-considered VAT modernisation agenda for e-invoicing and digital VAT reporting, though no timeline was given tomorrow’s paper may clarify.
Mandatory e-invoicing will significantly alter sales and purchase operations for many Irish businesses, requiring system and process updates, so sufficient preparation time is essential.
It builds on EU ViDA reforms mandating e-invoicing and digital reporting for cross-border transactions from 1 July 2030.
VAT Rate Reductions
The 9% rate applies to most food and some drinks in restaurants, cafés, hotels, bars, takeaways, or catering. Exceptions: soft drinks and alcohol at 23%.
Unlike before, it excludes hotel/short-term rentals and tourist admissions, adding complexity for combined services (e.g., splitting bed-and-breakfast between accommodation and food).
Deferral to July 2026 reduces 2026 Exchequer (a royal or national treasury) costs but requires businesses to charge 13.5% until then, posing interim challenges.
Retaining 9% on electricity and natural gas until 31 December 2030 is a welcome cost-of-living aid amid recent price hikes
Other news from Ireland
Ireland’s e-Invoicing Model
Public
Ireland
Author: Ema Stamenković
Ireland
Author: Ema Stamenković
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
Ireland Names Initial Large Firms in 2028 E-Invoicing Mandate
Public
Ireland
Author: Ema Stamenković
Ireland
Author: Ema Stamenković
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
Ireland to Mandate E-Invoicing for Domestic B2B Deals Starting November 2028
Public
Ireland
Author: Ema Stamenković
Ireland
Author: Ema Stamenković
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
Ireland Unveils Roadmap for Domestic B2B E-Invoicing and Real-Time Tax Reporting
Public
Ireland
Author: Ema Stamenković
Ireland
Author: Ema Stamenković
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
Ireland: EU Issues Guidance on VAT Scheme for SMEs
Public
Ireland
Author: Ema Stamenković
Ireland
Author: Ema Stamenković
Irish Revenue provides guidance on the EU VAT SME Scheme, allowing small enterprises under €100,000 to sell goods and services without VAT, effective January 1, 2025 The new EU VAT SME Scheme went into effect on January 1, 2025, and the Irish Revenue has released its application guidelines. Small businesses that make less than €100,000 annually are eligible for the program, which enables the... Read more
New document was uploaded: Important Characteristics of the System - Ireland
Ireland
Author: Ema Stamenković
The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of the United Kingdom. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login