Digital reporting

Overview

Digital reporting means automatically sending key information from each eInvoice directly to Revenue at the same time as the eInvoice is issued. The information includes the transaction amount, Value-Added Tax (VAT) amount, business identifier, and other relevant information required by Revenue.

The European Commission is working with Member States to determine the required data fields to be reported for intra-EU transactions under ViDA. Revenue will announce the required data fields for domestic reporting following the conclusion of the Commission’s work.

A business must report relevant eInvoice data to Revenue from the date it becomes obliged to issue an eInvoice in Ireland. This means, for example, a large corporate will commence both eInvoicing and digital reporting from November 2028. Visit our Implementation phases page for more information.

Digital reporting offers Revenue the capability to respond swiftly to discrepancies in reported data. It also assists in identifying suspicious transactions to prevent fraudulent activities at an early stage. This allows Revenue to more effectively target higher risk areas and reduce the burden on compliant taxpayers.

Next: Domestic eInvoicing reporting requirements