Regulatory updates - Ireland

On October 21, 2026, Ireland's Revenue published updated guidance on its mandatory e-invoicing and real-time digital reporting rollout out. It follows the Finance Bill (No. 2) 2026, which was issued on October 19, 2026. The guidance clarifies scope, technical rules as well as obligations for businesses.

Scope and Timelines

November 1, 2028: VAT-registered large corporates must issue structured e-invoices and report invoice data to Revenue in real time for domestic B2B supplies. This is applicable to businesses which are established or have a fixed establishment in Ireland and whose tax affairs are managed by Revenue's large corporates division on January 1, 2027.

November 1, 2029: The obligations extend to Irish-established VAT-registered businesses engaged in intra EU trade in goods or services. Additional businesses administered by the large corporates division on January 1, 2028, are also covered.

July 1, 2030: EU ViDA requirements become mandatory for cross-border B2B transactions.

In addition, from November 1, 2028, all businesses in Ireland must be able to receive e-invoices from other Irish businesses, even if they do not have to issue them.

Technical Framework

Peppol has been announced as the default transmission method unless both parties agree on a different route. Suppliers in scope must report to Revenue through the Peppol network using a service provider, so companies using EDI or another agreed channel will still need a Peppol reporting connection.

Ireland will adopt a five-corner model, under which a subset of invoice data is transmitted to Revenue through a Peppol service provider when the invoice is issued.

Invoices must comply with EN 16931 standard meaning that PDFs, word documents and scanned invoices do not qualify.

Next Steps

The Finance Bill is still going through the legislative process, and the supporting regulations are in draft. Businesses may nonetheless already start preparing by mapping invoice flows, checking customer and supplier data, and initiating conversations with their service providers.

On October 8, 2025, Ireland’s tax authority (Revenue) announced a phased plan for mandatory e-invoicing and real-time VAT reporting to meet VAT in the Digital Age (ViDA) requirements.

From July 1, 2030, the ViDA Directive will require businesses trading cross-border with other EU businesses to implement e-invoicing and real-time reporting to tax authorities. Anticipating these upcoming changes, Revenue announces preparations for implementing ViDA requirements ahead of time.

Timeline:

• Phase 1 — November 2028: Large corporates must use e-invoicing for domestic B2B transactions.
• Phase 2 — November 2029: All VAT-registered businesses involved in intra-EU trade must comply.
• Phase 3 — July 2030: Full ViDA compliance for all cross-border EU B2B transactions.

Technical requirements:

Structured e-invoices in EN16931 format will replace PDFs or scanned invoices. The new system will utilize various existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework. Detailed guidance and technical specifications will be provided before each phase.

Revenue is working closely with the Office of Government Procurement, Irelands PEPPOL authority, to prepare for the significant expansion in network usage expected as businesses adopt e-invoicing for domestic and cross-border EU transactions. Revenue is updating legislation, IT systems, and operational processes.

More details are provided in the VAT Modernization document released by Revenue.

The statement by the Minister on the Budget 2026 touched upon VAT modernization and electronic invoicing.

The Minister’s statement highlighted that the Revenue Commissioners will implement a phased roll-out to introduce domestic e-invoicing for B2B transactions, with additional details on this initiative to be published in a paper today.

Tax measures included VAT reductions for specific sectors (such as restaurants, hairdressers, and apartment developers) and an extension of the VAT rate reduction for electricity and natural gas until December 31, 2030.

More details about the Budget 2026 and Ministers’ Speech area available on the government website.