- Ireland is implementing mandatory B2B e-invoicing and near real-time VAT reporting as part of its VAT Modernisation programme, aligning with the EU’s “VAT in the Digital Age” (ViDA) initiative.
- The rollout is staged: Phase 1 (Nov 2028) targets large corporates for domestic B2B e-invoicing; Phase 2 (Nov 2029) expands to VAT-registered businesses in intra-EU B2B trade; Phase 3 (July 2030) covers cross-border EU B2B transactions.
- The reforms focus on process and data improvements, not changes to VAT rates or liability calculations.
- A “large corporate” for Phase One is defined as a VAT-registered business whose tax affairs are managed through the Large Cases Division of the tax authority.
- The goal is to improve compliance and efficiency by embedding structured, machine-readable invoice data and enabling timely reporting.
Source: rtcsuite.com
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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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