General information
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 modernize EU VAT systems to better support business trade while strengthening the fight against VAT fraud. In essence, "VAT Modernisation: Implementation of e-invoicing in Ireland" serves as a road map for the rollout of real-time reporting and domestic e-invoicing in Ireland.
To give companies and tax authorities enough time to learn from early adopters and get ready systematically before the EU ViDA requirements for e-invoicing and real-time reporting become mandatory on July 1, 2030, e-invoicing and real-time reporting will be phased in.
A three-phase implementation schedule will build on Ireland's strengths in digital innovation while giving businesses enough time to prepare:
- Phase 1: November 2028: Large corporations with VAT registration must use e-invoicing and real-time reporting for domestic business-to-business transactions.
- Phase 2: November 2029: All VAT-registered companies involved in intra-EU B2B trade will have access to domestic B2B e-invoicing and real-time reporting.
- Phase 3: July 2030: All 27 EU member states must fully implement EU ViDA requirements for all cross-border B2B transactions. Therefore, all Irish VAT-registered companies that are currently using the domestic system will switch to comply with these EU requirements.
It should be noted that the aforementioned suppliers must be able to send electronic invoices to all businesses.
PDF Document:https://www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf
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