E-Invoicing and Real-time Reporting - Roadmap released

On 8 October 2025, the Irish Revenue released a publication setting out details of the work it is undertaking to prepare for the implementation of the EU’s VAT in the Digital Age (ViDA) requirements, an initiative to modernise EU VAT systems to better support how businesses trade, while bolstering the fight against VAT fraud. “VAT Modernisation: Implementation of e-invoicing in Ireland”  is effectively a roadmap for the introduction of domestic e-invoicing and real-time reporting in Ireland.


E-invoicing and real-time reporting will be phased in to give businesses and the tax authorities adequate time to learn from early adopters and prepare systematically in advance of 1 July 2030, the date the EU ViDA requirements for e-invoicing and real-time reporting become mandatory.

A three-phase implementation timeline will provide businesses with sufficient preparation time while building on Ireland's strengths in digital innovation:

  • Phase 1 - November 2028: VAT-registered large corporates will be required to implement e-invoicing and real-time reporting for domestic B2B transactions.

  • Phase 2 - November 2029: Domestic B2B e-invoicing and real-time reporting will be extended to all VAT-registered businesses engaged in intra-EU B2B trade.

  • Phase 3 - July 2030: Full implementation of EU ViDA requirements for all cross-border EU B2B transactions becomes mandatory in all 27 EU Member States. As such, all Irish VAT-registered businesses already operating under the domestic system will transition to meet these EU obligations.


It should be noted that all businesses will need to be able to receive e-invoices from the above-mentioned suppliers.

Modernising the administration of VAT will have a significant impact on Irish businesses, who need to start familiarising themselves with the measures so they can assess the impact on their business. Such changes will involve numerous parts of a business, including tax, finance, IT, procurement, etc.

Affected businesses should begin to act now to prepare by reviewing their ERP systems and/or invoicing software to determine the extent to which existing systems will be able to cope with the potential new digital requirements or whether additional tools/add-ons are required. 

We are here to help, so please get in touch with us to discuss the implications of this in more detail.

Contact us