Electronic invoicing guide
Ireland
Digital reporting requirements
Post Audit.
Informes en tiempo real a partir de noviembre de 2028.
Obligatory
B2G: Mandatory for receiving
Authority
Irish Tax & Customs
Platform
B2G: Peppol
Format
B2G: Peppol BIS
B2B: To be Peppol BIS 3.0
Storage time
Standard: 6 years
For capital goods scheme: 20 years + 6 years
Reporting and processes
Reporting:
Ireland has reporting requirements via ROS (Revenue Online Service). submission by web forms of tax returns and payments is already mandatory in many cases, and the country is moving towards a near real-time VAT e-invoicing and e-reporting system, which will be phased in by 2030 to comply with European regulations.
Currently, the Revenue Commissioners can only request an structured file (SAF-T file) on specific basis and upon request, usually in the context of a tax audit or inspection. Outside of these cases, there is no obligation to regularly submit structured accounting records or data.
Upcoming legislative changes
Ireland is set to implement a phased mandatory e-invoicing and real-time reporting system for business-to-business (B2B) transactions.
Domestic transactions between VAT-registered businesses will require e-invoices, Large companies begin in November 2028, with others joining by November 2029 if they engage in cross-EU trade.
Timeline
- October 2025: Irish Minister for Finance announces phased mandatory domestic B2B e-invoicing; Revenue publishes roadmap.
- 2025–2027: Legislation and IT system development by Revenue.
- Phase 1 – November 2028: “Mandatory for large VAT-registered corporate entities in Ireland… for all their domestic B2B transactions.” Their business customers must be capable of receiving e-invoices.
- Phase 2 – November 2029: Obligation extends to all VAT-registered businesses that engage in intra-EU trade for all their B2B invoices (including domestic sales).
- Phase 3 – July 1, 2030: Mandatory EU-Wide for all intra-EU B2B; Full ViDA enforcement. All Irish VAT-registered businesses involved in cross-border EU trade must comply.
Links of Interest and documents
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