Ireland confirms phase one rollout of mandatory e-invoicing

Ireland’s tax authority (Revenue) has confirmed which businesses will be included in phase one of the country’s VAT modernisation programme, marking a major step toward a national mandatory e-invoicing regime.

From 1 November 2028, large VAT-registered corporates whose tax affairs are managed by Revenue’s Large Corporates Division and that are established in Ireland will be required to issue structured electronic invoices for domestic business-to-business (B2B) transactions. These e-invoices must follow a structured electronic format that complies with European Standard EN16931, meaning traditional unstructured formats, such as PDFs or scanned documents, will no longer meet the requirement. All Irish businesses, regardless of size, must be capable of receiving structured e-invoices from that date.

The phased implementation is part of Ireland’s alignment with the EU VAT in the Digital Age (ViDA) reforms, which mandate e-invoicing and real-time VAT reporting for cross-border EU transactions by 1 July 2030. Revenue has emphasized that the initial phase is designed to give the market time to adapt ahead of broader rollouts, with further phases extending requirements to more businesses in the coming years.

Revenue will issue formal letters to businesses in scope and encourages them to begin preparing now by reviewing internal systems, engaging with software providers, and planning technical and process changes to meet the forthcoming obligations. The authority also plans to continue engagement with industry groups, technology providers, and other stakeholders as detailed requirements and technical standards are finalised.

While smaller enterprises, including many SMEs, are not included in the first phase, they will be required to ensure capability to receive structured e-invoices by the 2028 deadline. Businesses of all sizes are advised to monitor further guidance and start preparing systems and workflows for the transition to structured e-invoicing.