On 8 October 2025, Revenue announced how Ireland will implement the EU’s VAT in the Digital Age (ViDA) package. The plan phases in mandatory e-Invoicing and real-time digital reporting for business-to-business (B2B) transactions, aligning with the Council-adopted EU framework of March 2025. Revenue’s statement follows the Budget speech by the Minister for Finance and sets a clear path to the EU-wide July 2030 milestone for cross-border B2B digital reporting and e-invoicing.
What Ireland Announced
Revenue will introduce requirements in three steps, providing extended preparation time for Irish businesses.
- Phase 1 — November 2028: VAT-registered large corporate entities must implement mandatory e-invoicing and real-time reporting for domestic B2B transactions.
- Phase 2 — November 2029: Mandatory e-invoicing and real-time reporting for domestic B2B transactions extends to all VAT-registered businesses that engage in cross-border EU B2B trading.
- Phase 3 — July 2030: All cross-border EU B2B transactions fall under mandatory e-invoicing and real-time reporting, consistent with the EU ViDA calendar.
In addition, all businesses must be capable of receiving e-invoices from November 2028, including those not yet required to issue e-invoices under the phased schedule. This “receive-ready” obligation is intended to smooth adoption and ensure interoperability across the economy.
How This Aligns with EU ViDA
ViDA was adopted on 11 March 2025, with the EU specifying that digital reporting for cross-border B2B will apply from 1 July 2030. The Commission’s subsequent implementation strategy (Sept 2025) outlines measures to support both Member States and businesses as they transition to the new model. Ireland’s timetable mirrors this cadence and positions domestic systems ahead of the cross-border deadline.
Consultation Background and Stakeholder Readiness
Ireland began groundwork early. Revenue opened a public consultation in October 2023 on modernising VAT invoicing and reporting, with a report of findings in June 2024 indicating broad support and existing digital capability across many respondents. Feedback from that process continues to inform the technical and IT design of the national solution.
What the National Implementation Paper Adds
Alongside the announcement, Revenue published an implementation paper that elaborates on scope, sequence, and the rationale for the phased approach—beginning with large corporates, expanding to traders involved in intra-EU B2B, and culminating in the EU-wide cross-border requirement in 2030. It confirms the structured e-invoice model with near real-time reporting, and signals ongoing engagement and support during testing and rollout.
Implications for Irish Businesses
From an operational standpoint, ViDA will standardise and digitise B2B VAT workflows, reducing manual processing and enhancing data integrity. At a policy level, the regime equips tax administrations with more timely data to combat VAT fraud, while preserving the conditions for 0% VAT treatment in cross-border B2B transactions when compliant electronic reporting is performed from July 2030.
What to Do Now (Concise Planning List)
- Assess scope and timing: Determine whether you fall into large corporate scope for Nov 2028, whether you trade cross-border (implications in Nov 2029 domestically and July 2030 cross-border), and when you must be receive-ready (all businesses by Nov 2028).
- Plan your e-invoicing format & transport: Review your ERP/AP automation roadmap, structured invoice format (aligned with EN standards), and integration with your e-invoicing/real-time reporting provider. (The EU’s implementation notes and national paper provide the direction of travel.)
- Strengthen master data & governance: Ensure customer/supplier records, tax codes, and reporting mappings are robust enough for real-time submissions and reconciliation.
- Schedule testing and change management: Build a test plan that staggers pilot entities, internal controls, and user training well ahead of each phase.
- Monitor updates: Track Revenue guidance and technical specifications as they are refined during solution design and pilot phases.
Key Dates at a Glance
- November 2028: Large corporates begin domestic B2B e-invoicing + real-time reporting; all businesses must be able to receive e-invoices.
- November 2029: Domestic B2B e-invoicing + real-time reporting extends to VAT-registered businesses engaged in cross-border EU B2B trade.
- July 2030: Cross-border EU B2B e-invoicing + real-time reporting becomes mandatory under ViDA.
Source Materials
- Revenue press release (8 Oct 2025): announcement and phased plan. revenue.ie
- Revenue implementation paper: Implementation of eInvoicing in Ireland (technical/operational detail). revenue.ie
- EU Council press release (11 Mar 2025): ViDA adoption at EU level. Avrupa Birliği Konseyi
- European Commission ViDA page: adoption, scope and implementation strategy (24 Sep 2025). Taxation and Customs Union
- Initial consultation report (27 Jun 2024): findings from Revenue’s public consultation.
