Revenue is inviting VAT-registered businesses managed by its Large Corporates Division to complete a VAT Modernisation and eInvoicing survey to inform Ireland’s implementation of the EU’s VAT in the Digital Age (ViDA) package, formally adopted on 11 March 2025.
ViDA will require eInvoices and real-time reporting for cross-border B2B supplies across the EU.
On 8 October 2025, following Minister Donohoe’s Budget Speech announcement, Revenue’s paper “Implementation of eInvoicing in Ireland” was published. The paper outlines a phased approach, with Phase 1 introducing mandatory eInvoicing and real-time reporting for domestic B2B transactions by VAT-registered large corporates. Receipt of the survey is not a notification that these businesses are mandated to issue eInvoices in Phase 1.
The survey has issued directly to businesses through Revenue’s Online Service (ROS), with a timeline to submit responses by 5:00pm on Friday 12 December 2025. Queries can be sent to VATmodernisation@revenue.ie, and all relevant updates on VAT Modernisation will be published at revenue.ie/vatmod.
Furter details of Revenue’s plans for the implementation of ViDA requirements were outlined in a previous news item.