E-Invoicing in Ireland

Implementation timeline

• Phase 1 (November 1, 2028): VAT-registered businesses managed by Revenue’s Large Corporates Division on January 1, 2027, and established (or with a fixed establishment) in Ireland, must issue structured e-invoices for domestic B2B transactions and report invoice data to Revenue in real time. This covers approximately 2,400 businesses. From the same date, all businesses in Ireland must be able to receive e-invoices.
• Phase 2 (November 1, 2029): The domestic obligation extends to VAT-registered businesses established in Ireland that engage in intra-EU B2B trade, and to businesses managed by the Large Corporates Division on January 1, 2028. This timing is intended to give affected businesses time to familiarise themselves with the new arrangements domestically before the EU-wide system (ViDA) becomes mandatory.
• Phase 3 (July 1, 2030): Full implementation of EU ViDA requirements for all cross-border EU B2B transactions will become mandatory across all Member States. Irish businesses already operating under the domestic system will transition to meet these EU obligations.

Who is obliged to use e-invoicing in Ireland?

• Public Sector (B2G): Mandatory for public bodies to receive; voluntary for suppliers.
• Large Corporates (B2B): Mandatory issuance and real-time reporting from November 2028.
• Intra-EU Traders: Mandatory starting November 1, 2029.
• All Businesses: Mandatory receiving capability from November 1, 2028.

B2C transactions are not covered by the mandate, and no new point-of-sale reporting obligations are introduced.