Ireland: Phased rollout of mandatory e-invoicing and real-time VAT reporting
New system aligns with EU ViDA requirements ahead of July 2030 deadline
Ireland’s tax authority (Revenue) on October 8, 2025, announced a phased implementation plan for mandatory e-invoicing and real-time value added tax (VAT) reporting, designed to meet the EU VAT in the Digital Age (ViDA) Directive requirements by July 1, 2030.
The rollout will occur in three phases:
- Phase 1 – November 2028: VAT-registered large corporates must implement e-invoicing for domestic business-to-business (B2B) transactions.
- Phase 2 – November 2029: All VAT-registered businesses engaged in intra-EU trade will be required to comply.
- Phase 3 – July 2030: Full implementation of ViDA requirements for all cross-border EU business-to-business (B2B) transactions.
To support the transition, Revenue has begun technical work on legislative changes, IT systems, and operational processes. Structured e-invoice formats compliant with European Standard EN16931 will be required, replacing current practices such as PDF or scanned paper invoices, which will no longer satisfy VAT compliance requirements.
Ireland will leverage the PEPPOL framework, already used for e-invoicing by some Irish public sector bodies since 2019, to facilitate secure and standardized electronic document exchange. Revenue is working closely with the Office of Government Procurement, Ireland’s PEPPOL authority, to prepare for expanded network usage as businesses adopt e-invoicing for both domestic and cross-border transactions.
Revenue will engage with stakeholders and publish detailed guidance and technical specifications ahead of each phase to ensure smooth implementation and adequate preparation. The transformation is expected to reduce compliance burdens, enhance Ireland’s competitiveness, and modernize VAT administration.
Read an October 2025 report prepared by the KPMG member firm in Ireland
For further details, contact a KPMG tax professional:
David Duffy | david.duffy@kpmg.ie
Philippe Stephanny | philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com