- Ireland will implement mandatory domestic B2B e-invoicing and real-time VAT reporting in phases, starting November 2028.
- Large VAT-registered corporates must comply first in November 2028; all VAT-registered businesses must be able to receive structured e-invoices by then.
- By November 2029, all VAT-registered businesses must comply for domestic and intra-EU B2B transactions.
- Full compliance with the EU’s ViDA Directive, including cross-border B2B e-invoicing, is required by July 2030.
- The system will use the EU’s EN 16931 standard and the PEPPOL network, requiring businesses to upgrade systems for structured data exchange and real-time reporting.
Source: innovatetax.com
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Ireland confirms scope for Phase One of e-invoicing implementation initiative
- Scope and Timeline of Phase One: The Irish Revenue has confirmed that Phase One of the e-invoicing implementation will apply to large corporates, specifically VAT-registered companies managed by the Large Corporates Division, effective November 1, 2025. Financial services businesses will not be included in this phase, with their implementation set for November 2029.
- Preparation for E-Invoicing: Companies not included in Phase One are still required to be prepared to receive e-invoices starting November 2028 to ensure compliance with the upcoming VAT Modernisation program. This includes large corporates that may engage in VAT-exempt activities, such as treasury or captive insurance.
- Communication and Planning: The Irish Revenue will reach out to affected large corporates in the coming weeks to confirm their inclusion in Phase One, facilitating their planning for the transition to e-invoicing and real-time VAT reporting as part of Ireland’s VAT Modernisation initiative in alignment with the EU’s VAT in the Digital Age (ViDA) framework.
Source EY
Briefing Document & Podcast: E-Invoicing & E-Reporting in Ireland – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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