Revenue confirms Nov 2028 to 29 domestic B2B e-invoicing & e-reporting
10 February 2026: Ireland Revenue has reconfirmed a two-phase launch of e-invoicing & e-reporting mandate:
- Nov 2028: large taxpayers corporations domestic transactions. All business will need to be able to receive eInvoices.
- Nov 2029: all taxpayers domestic transactions if engaged in intra-community supplies
- Jul 2030: EU ViDA e-invoicing & reporting intra-community transactions
Proposed VAT B2B & B2G e-invoicing & real-time reporting
For the purposes of the November 2028 phase one, a business will be considered a large corporate if it is:
- a VAT-registered business whose tax affairs are managed by Large Corporates Division in Revenue; and
- established or has a fixed establishment in Ireland.
As expected the Irish regime is to be based on the EU’s EN 16931 standard, with Peppol Network exchange with 5-corner model between businesses of structured electronic invoices.
ViDA will reshape the VAT administration environment to better facilitate modern ways of trading, while strengthening the capacity of tax systems across the EU to tackle VAT loss. To this end, the Revenue Commissioners will begin a phased roll-out of domestic electronic invoicing arrangements for business-to-business transactions.
It is now consulting with the Irish Peppol Authority, the Office of Government Procurement, to prepare for the significant expansion of the network for this mandate.
Revenue is now undertaking legislative and technical reviews, and will be engaging with stakeholders to confirm details.
The Irish Minister for Finance had announced on 10 October 2023 the opening of a public consultation on Ireland’s digitalisation of VAT Invoicing and Reporting System. This was part of the 2024 Irish Budget.
The consultation will last between 13 October 2023 and 31 January 2024 (extended from 12 January 2024). Afterwards, the Irish Revenue will publish a Report synopsising all the responses to the consultation questions.
In Ireland, since April 2019, all public bodies are required to accept an eInvoice from a supplier if that supplier chooses to issue one.
This will be brought forward by the Revenue Commissioners. The review will cover VAT invoice digital reporting requirements and how to modernise reporting. This includes continuous transaction controls (live invoice reporting or e-invoicing). This would supplement the existing VAT return requirements with transaction-level reporting.
Ireland will be reviewing the implications of the EU’s VAT in the Digital Age reforms package which includes a pillar looking to harmonise this area across the EU 27 state under Digital Reporting Requirements. This is seeking to move towards mandatory e-invoicing and reporting on intra-community transactions, including standardisation of domestic digital reporting regimes.
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.
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.
