- Ireland’s Finance (No. 2) Bill 2026 proposes phased mandatory structured e-invoicing and real-time digital VAT reporting, as part of Revenue’s VAT modernization and preparation for EU ViDA rules.
- From November 1, 2028, about 2,400 large VAT-registered companies would have to issue structured e-invoices for domestic B2B and B2G supplies and send invoice data to Revenue in real time; other Irish businesses and public bodies would need to be able to receive them.
- From November 1, 2029, the domestic e-invoicing and reporting obligations would extend to certain cross-border EU transactions; from July 1, 2030, EU ViDA requirements for cross-border EU B2B transactions would apply and VIES recapitulative statements would likely be abolished.
- The mandate would apply to domestic B2B and B2G supplies by in-scope Irish-established suppliers, not to general B2C sales; invoices must use EN 16931 and an approved structured syntax, and PDFs/scans would not qualify.
- Recipient consent would no longer be needed; invoices must include a customer identifier (typically VAT number), and the rules also cover self-billing, summary invoices, credit/debit notes, record retention, reverse-charge documents, and real-time transmission via Peppol.
Source: kpmg.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.
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