All businesses
Ireland has announced a phased approach to eInvoicing and digital reporting beginning in November 2028. These changes are driven by the European Union's (EU) VAT in the Digital Age (ViDA) Directive.
To help you understand what these changes mean for your business and the steps you can take to prepare for the change, please consult our interactive guide. The guide is linked on the right-hand side of this page and is titled ‘What does VAT Modernisation mean for my business?’.
Business impact
Ireland’s implementation of eInvoicing will impact every business in Ireland. The effects will differ depending on the following criteria:
- business size
- whether the business carries out cross-border trade with other EU businesses
- if the business provides taxable or exempt supplies.
The implementation will be phased, giving businesses sufficient time to prepare, transition, and adapt to eInvoicing before the mandatory EU ViDA deadline.
From Phase One in November 2028, all businesses in Ireland must ensure they can receive eInvoices from other Irish businesses.
A business is any activity carried out to generate an income. This can include selling goods, providing services, farming, mining, professional services or earning income from a property.
This is a broad definition, and Revenue recognises businesses can take many forms. It can include but is not limited to corporates and individuals trading across a range of sectors:
- retail
- manufacturing
- construction
- technology
- agriculture
- accommodation
- and
- pharmaceutical.
It can also include government bodies, local authorities, charities, landlords, and any other entity or individual whose activities meet the above definition.
Full details on the phasing can be found on the Implementation phases page.
Preparing for eInvoicing
To help Irish businesses prepare for eInvoicing the below business profiles have been created:
These profiles provide an overview of the different ways that businesses will be impacted by eInvoicing. They also provide guidance on the next steps these businesses can take to prepare. If you are unsure which profile applies to your business, complete our interactive guide.
Ensure you stay up to date, join our mailing list to receive the latest updates and insights on eInvoicing and VAT Modernisation.