- Ireland will introduce mandatory B2B e-invoicing and real-time digital VAT reporting in phases under its VAT Modernisation plan to align with EU ViDA.
- Phase 1 (Nov 2028): Large VAT-registered corporates must use e-invoicing and real-time reporting for domestic B2B transactions; all businesses must be able to receive structured e-invoices.
- Phase 2 (Nov 2029): The requirement expands to VAT-registered businesses involved in cross-border EU B2B trade under zero-rate VAT.
- Phase 3 (Jul 2030): Full EU ViDA rules will apply to all cross-border EU B2B transactions.
- E-invoices must follow EN 16931 and cannot be PDFs or scanned copies; selected invoice data will be reported to Irish tax authorities in real time.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
