During his Budget 2026 address, Minister Donohoe announced that Revenue will begin a gradual introduction of electronic invoicing (e-Invoicing) and real time reporting for businesses trading cross-border with other EU businesses. Following this announcement, Revenue has published a paper outlining details of its preparations for implementing the European Union's VAT in the Digital Age (ViDA) requirements.
From July 2030, businesses that trade cross border must adopt these new e-Invoicing systems to retain access to zero percent VAT arrangements that support single market trading. Revenue will roll out the adoption of the directive in phases, starting in November 2028 with large VAT-registered corporates being required to implement mandatory e-Invoicing and real time reporting for domestic business-to-business (B2B) transactions.
From November 2029, under phase two, mandatory e-Invoicing and real-time reporting for domestic B2B transactions will be extended to all VAT-registered businesses who engage in cross-border EU B2B trading.
Finally, under phase three, from July 2030, mandatory e-Invoicing and real-time reporting will apply to all cross-border EU B2B transactions across all member states.
From November 2028, all businesses must have the capability to receive e-Invoices in the required structured format, even if they are not yet mandated to issue them under the phased rollout.
Under ViDA, suppliers must issue e-Invoices within ten days of the transaction and digitally report specified data to their national tax authority. The new system will eliminate the reporting requirement of the monthly VIES returns, further reducing the administrative burden for businesses.
Revenue has confirmed that all stakeholders will receive support throughout the transition, with additional opportunities for engagement as the reforms evolve, undergo testing, and are implemented.
The Institute, under the auspices of CCAB-I had responded to the public consultation on Modernising Ireland's Administration of VAT – Real-time Digital Reporting and Electronic Invoicing in January 2024 and continues to engage with Revenue on the matter via the TALC forum.
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