Introduction

Revenue has confirmed a phased rollout of mandatory domestic eInvoicing and real-time VAT reporting, marking Ireland’s alignment with the EU’s VAT in the Digital Age (ViDA) Directive.

The ViDA Directive aims to modernise VAT compliance across the EU by introducing structured eInvoicing and near real-time transaction reporting, improving accuracy, transparency, and efficiency for tax authorities and businesses alike.

Some suppliers from outside the EU may not fall within the scope of ViDA, so businesses will likely still need to be capable of processing traditional PDF invoices.

Key milestones

Phase Date Requirement
Phase 1 1 November 2028 All businesses must be capable of receiving structured eInvoices. Large corporates will also be required to issue eInvoices from this date.
Phase 2 1 November 2029 VAT-registered traders must issue domestic eInvoices and report them to Revenue in near real time.
Phase 3 July 2030 VAT-registered traders must issue cross-border eInvoices and report them in real time to maintain EU trading arrangements.

What’s changing

Invoices will need to be reported to Revenue in near real time, replacing traditional paper and PDF formats. Compliance with European Standard EN 16931 and the PEPPOL network framework is expected to apply. This shift will require a substantial increase in invoice detail to be included and received on each transaction, impacting financial systems, tax compliance, and reporting processes.

Why it matters

Mandatory eInvoicing will transform how businesses issue, receive, and report invoices. It will:

  • Enhance VAT reporting accuracy and transparency

  • Reduce administrative effort through automation

  • Support faster, more reliable payment processes

  • Help prevent VAT fraud and improve oversight

PDFs and scanned invoices will no longer meet eInvoicing requirements.

Preparing for eInvoicing

Revenue’s phased approach provides time for businesses to prepare. Early assessment of systems, data, and processes will be key to a smooth transition. Organisations should start planning now to identify gaps, implement compliant solutions, and test readiness well before the 2028 deadline.

How EY can help

EY’s Indirect Tax team is supporting clients across all sectors as they prepare for eInvoicing and ViDA. We can help assess readiness, close compliance gaps, and design solutions that integrate seamlessly with existing finance systems.

For more information, contact:


Eamonn McCallion
Partner, Indirect Tax – Financial Services
eamonn.mccallion@ie.ey.com

Karl Smyth
Partner, Indirect Tax – Financial Services
karl.smyth@ie.ey.com

Keith Loughman
Partner, Indirect Tax – Financial Services
keith.loughman@ie.ey.com