On 8 October 2025, the Irish Revenue published a value-added tax (VAT) modernization plan that will be rolled out in three phases. See the full publication on the Irish Revenue's website for further details — VAT Modernisation - Implementation of e-invoicing in Ireland.

Phase 1 - November 2028

VAT-registered large corporates will lead the way by implementing mandatory e-invoicing and real-time reporting for domestic business-to-business (B2B) transactions. This initial phase targets a select group of businesses well-equipped to navigate digital transformations, particularly those with prior experience in similar international systems.

Phase 2 - November 2029

In Phase 2, the scope of e-invoicing expands to encompass all VAT-registered enterprises involved in cross-border European Union (EU) B2B trade, benefiting from the 0% VAT provisions for these transactions. This extended timeline allows businesses to acclimatize to the new protocols domestically before the mandatory EU-wide adoption of the VAT in the Digital Age (ViDA) system.

Phase 3 - July 2030

The final phase mandates the full implementation of EU ViDA requirements for cross-border EU B2B transactions across all Member States. Irish businesses already operating under the domestic e-invoicing framework will seamlessly transition to meet these EU directives, ensuring compliance and efficiency in cross-border trade operations.

Technical infrastructures

The new system will utilize various existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework — used since 2019 by some Irish public-sector bodies for e-invoicing — for business-to-government (B2G) transactions. This infrastructure provides a secure, standardized platform for electronic document exchange that businesses can readily adopt. Under the new system, all businesses must be enabled to receive e-invoices.

To prepare for the forthcoming e-invoicing requirements, businesses should undertake a comprehensive assessment of how these changes will affect their operations, both within Ireland and in any other jurisdictions where they conduct business. It is crucial to evaluate existing data management practices, ensuring that invoicing data can be captured, stored and transmitted electronically in compliance with the new regulations.

From a technology standpoint, companies should review their current systems to confirm compatibility with mandated platforms such as PEPPOL and make any necessary upgrades or integrations to facilitate seamless e-invoice exchange. Additionally, reviewing and updating internal processes will be essential to align with real-time reporting and the standardization of electronic documentation. Early engagement with IT and finance teams, as well as consultation with external advisors, will help address risks and help ensure a smooth transition to the new e-invoicing landscape.