General information
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 new system, affected businesses will report their sales to the Irish Tax and Customs authorities via the Peppol e-invoicing platform instead of sending invoices directly to customers. The requirement will initially only apply to resident businesses that sell to other VAT-registered businesses within Ireland.
By providing tax authorities with real-time visibility into when VAT is charged and collected, this regime's main goal is to combat VAT fraud.
Other news from Ireland
Ireland’s e-Invoicing Model
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
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 Unveils Roadmap for Domestic B2B E-Invoicing and Real-Time Tax Reporting
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: Minister’s Announcement on VAT Changes
Ireland
Author: Ema Stamenković
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. The minister announced Revenue... Read more
Ireland: EU Issues Guidance on VAT Scheme for SMEs
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