Ireland Publishes E-Invoicing and E-Reporting Mandate Timelines for B2B Transactions

On 8 October 2025, the Irish Revenue published a roadmap called “VAT Modernisation: Implementation of e-invoicing in Ireland”.

 This marks the formal confirmation of a phased implementation for mandatory B2B e-invoicing and real-time VAT reporting.

According to the Revenue’s roadmap, Ireland is doing a three-phase rollout for mandatory e-invoicing and real-time VAT reporting:

• Phase 1: November 2028:
• Large VAT-registered corporates must implement e-invoicing and real-time reporting for domestic B2B transactions
• All businesses must be able to receive structured e-invoices, even if they are not yet required to send them.
• Phase 2: November 2029:
• The obligation is extended to all VAT-registered businesses engaged in intra-EU B2B trade (cross-border within EU)
• Phase 3: July 2030:
• Full alignment with the EU’s ViDA rules: all cross-border B2B EU transactions must comply with structured e-invoicing/real-time reporting

Ireland uses the Peppol network today for B2G transactions, and will leverage this for its 5 corner B2B flow. The format will adhere to the EN 16931 standard.

 Alongside e-invoicing, there’s a real-time VAT reporting obligation. Revenue envisions that a subset of invoice data will be reported to them electronically within a short period of the invoice being issued.

 As part of real‑time reporting, businesses will likely report more detailed VAT-transaction level data, not just periodic summary returns.

 The current VIES (VAT Information Exchange System) returns are expected to be reworked as part of this modernization.

  https://www.revenue.ie/en/vat/documents/implementation-einvoicing.pdf