Ireland

Ireland's tax authority, Revenue, is modernising VAT administration through a programme that introduces mandatory e-invoicing and real-time digital reporting. The aim is to reduce the VAT gap, cut administrative work and prepare for the EU's ViDA rules.

The Irish model is expected to be decentralised. Businesses will exchange structured invoices directly, through service providers, and the invoice data will be reported to Revenue close to the time of the transaction. This is similar to the 5-corner models used in Belgium's future reporting stage and in several Gulf countries.

The rollout is phased. Large companies start in November 2028, and the remaining businesses follow in 2029, with cross-border transactions brought into scope in line with ViDA. With two years to go, Irish businesses have time to prepare, but large companies should start now.

The mandate will apply to VAT-registered businesses in Ireland, for domestic B2B transactions. In the first phase, all businesses must be able to receive e-invoices, and large companies must also issue them and report in real time. All other businesses follow in the second phase.

Irish public bodies must already be able to receive e-invoices, and suppliers can send them structured invoices today. Foreign businesses with Irish VAT registrations should check how the rules apply to their Irish transactions once Revenue publishes detailed guidance.

The detailed technical requirements are still being finalised. Businesses should expect to issue invoices in a structured format that meets EN 16931, exchange them through a service provider and report invoice data to Revenue in near real time.

In the meantime, good preparation means reviewing invoice data quality, making sure the ERP can produce structured invoices and setting up a connection that can reach trading partners and, later, Revenue. These steps are needed whatever the final design looks like.

Ireland has not yet confirmed its final format. The European standard EN 16931 and Peppol BIS Billing 3.0 are widely expected to play a central role. Public-sector invoices are already accepted in EN 16931 formats, mainly over Peppol.

The infrastructure is expected to rely on certified service providers that exchange invoices between businesses and report data to Revenue, similar to Peppol's 5-corner model.

HubBroker connects your ERP to Peppol, so you can send structured invoices to Irish public bodies today and prepare for the 2028 mandate in good time. We map your invoice data, validate it against EN 16931 and deliver it in the format your customers require.

Inbound invoices arrive in your ERP as structured data, ready to post. PDF invoices from suppliers that are not yet on e-invoicing are converted by HubBroker's IDP.

For businesses trading between Ireland, the UK and the EU, one HubBroker connection can cover all three, which keeps your e-invoicing setup simple as each market's rules come into force.