Business
E-invoicing in Ireland: the 2028 to 2030 timetable
Last updated 16 October 2026
From November 2028 large companies must send structured e-invoices to Irish business customers, and every business must be able to receive them.
Revenue is moving VAT invoicing and reporting onto electronic systems. The plan, called VAT modernisation, lines Ireland up with the EU's VAT in the Digital Age (ViDA) package. EU finance ministers approved it on 11 March 2025.
What an e-invoice is
An e-invoice is issued, sent and received in a structured electronic format that software can read automatically, meeting the European standard for e-invoices (EN 16931). A PDF attached to an email, or a scanned paper invoice, doesn't count. Alongside e-invoicing comes real-time reporting. Businesses send some of each invoice's data to Revenue as transactions happen, not only totals on the VAT 3.
The timetable
| From | Phase | Who and what |
|---|---|---|
| 1 November 2028 | Phase 1 | Large corporates (VAT-registered businesses dealt with by Revenue's Large Corporates Division) must send e-invoices to Irish business customers and report invoice data to Revenue. Every business must be able to receive e-invoices. |
| November 2029 | Phase 2 | The same duty extends to VAT-registered businesses that trade with businesses in other EU countries. |
| July 2030 | Phase 3 | EU-wide e-invoicing and digital reporting for cross-border business-to-business trade under ViDA. Irish businesses move onto the EU system. |
Revenue says it will write to the large corporates included in Phase 1. Over time the requirement will extend to all VAT-registered businesses; dates for purely domestic smaller businesses haven't been set.
Other ViDA dates
- January 2027: the VAT One Stop Shop expands to cover gas, electricity, heating and cooling supplies.
- July 2028: platform economy changes, a wider One Stop Shop and a mandatory reverse charge, as part of single VAT registration.
What small businesses should do now
- Check whether your invoicing or accounting software can receive structured e-invoices. Revenue says all businesses must be able to receive them from 1 November 2028.
- If you trade with EU businesses, expect to issue e-invoices from November 2029.
- If you are below the registration limits (€42,500 for services, €85,000 for goods) and not registered, you don't issue VAT invoices. You may still receive e-invoices from suppliers.
Revenue's VAT modernisation timeline and Phase 1 guidance have the detail. For VAT on your own prices, use the VAT calculator.
Work it out
Sources
- Revenue: How do you complete a VAT 3 return? (T1, T2, T3, T4, E1, E2, ES1, ES2, PA1) (checked 16/10/2026)
- Revenue: When VAT becomes payable (19th, or 23rd on ROS; bi-monthly periods) (checked 25/10/2026)
- Revenue: What are the VAT thresholds? (€42,500 services, €85,000 goods) (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.