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Ireland consults on VAT digital reporting and e-invoicing

E-invoicing, real-time reporting and SAF-T to be evaluated by Irish Revenue

The Irish Revenue is launching a review of VAT invoice digital reporting requirements and how to modernise VAT reporting. This includes continuous transaction controls (live invoice reporting or e-invoicing) This would supplement the existing VAT return requirements with transaction-level reporting.

Digitisation of transaction reporting would offer the chance to simplify tax reporting, and help close VAT Gap, lost revenues from errors and fraud. The European Commission put Ireland’s VAT Gap at €1.7 billion, or 10.1% of expected VAT revenues, in its latest estimate.

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Ireland to evaluation real-time reporting options

The Revenue has indicated it will review a range of formats used in other countries. This could include periodic reporting to complement the VAT return and/or continuous reporting of invoices in real-time.

EU to harmonise digital reporting requirements

The EU’s VAT in the Digital Age reforms package includes a stand look to harmonise this area across the EU 27 state under Digital Reporting Requirements. The aim is to bring forward VAT Directive amendments for 2022 – implementation in 2024 or later.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia 2025 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Mar 2026 E-invoicing and e-reporting for B2B and B2C
Germany Jan 2026 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2025? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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