Ireland also moving towards mandatory eInvoicing

The new system will utilise various existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework, already used by some Irish public sector bodies for eInvoicing since 2019, for business-to-government (B2G) transactions. This infrastructure provides a secure, standardized platform for electronic document exchange that businesses can readily adopt.

A three-phase implementation timeline will provide businesses with adequate preparation time.

• Phase 1, November 2028: VAT-registered Large companies will be required to implement mandatory eInvoicing and real-time reporting for domestic B2B transactions.
• Phase 2, November 2029: The domestic obligation will extend to all VAT-registered businesses engaged in cross-border EU B2B trade, who benefit from the 0% VAT arrangements for such trade. This timing provides these businesses with time to familiarize themselves with the new arrangements domestically before the EU-wide system (ViDA) becomes mandatory.
• Phase 3, July 2030: Full implementation of EU ViDA requirements for all cross-border EU B2B transactions becomes mandatory across all Member States. Irish businesses already operating under the domestic system will transition to meet these EU obligations.

For the system to operate effectively, there is a legal obligation for business customers to accept eInvoices from suppliers. This means that even if your business is not yet required to issue einvoices under the phased rollout, Irish resident businesses will need to have the capability to receive eInvoices in the required structured electronic format. This means all VAT-registered businesses will need to prepare for these changes, regardless of size or sector.