Siobhán, her spreadsheet and the inevitable
Meet Siobhán, an electrician we invented for this article, though she is very plausible. She has invoiced from the same spreadsheet since 2014: one row per job, a VAT column, save as PDF, email, and a cup of tea while she waits to be paid. It works. It costs nothing. Her accountant has stopped sighing about it.
One of the anonymous small businesses that answered Revenue’s consultation summed up the national mood better than we could: “Guess it was inevitable and makes sense in many ways.” That is roughly where most people land. Not angry, just resigned, and wondering what it will cost.
So let’s be straight with you, even though we sell the software. This is red tape you didn’t ask for. It will nudge you off a free tool you know well and onto a paid service, with a few new acronyms for good measure. We understand. We would simply like the move to be cheap and calm, with no fuss about it.
What Revenue plans, phase by phase
| Date | Who | What |
|---|---|---|
| November 2028 | Large corporates (managed by Revenue’s Large Corporates Division) | E-invoicing and near real-time reporting for domestic B2B sales |
| November 2028 | Every business in Ireland | Be able to receive and process structured e-invoices |
| November 2029 | VAT-registered businesses trading B2B with other EU countries | Issue e-invoices |
| July 2030 | Intra-EU B2B trade | Full ViDA requirements |
This is Revenue’s published plan, not yet law. Dates, scope and technical details can still change before they are written into legislation.
Revenue’s document “Implementation of eInvoicing in Ireland” describes the e-invoice as a structured file following the European standard EN 16931, and says a PDF or a scanned invoice will not satisfy the ViDA requirements. Peppol is among the infrastructures mentioned, but the exchange model has not been decided. The full detail is in E-invoicing in Ireland: Revenue’s 2028–2030 plan and in our e-invoicing guide for Ireland.
The bit nobody mentions: receiving
Most coverage focuses on large corporates in 2028, so small businesses assume they have until 2029 or later. Not quite. Under the plan, from November 2028 you must be able to receive e-invoices from any supplier mandated to send them. An Irish web agency headed a section of its blog on 30 August 2026 with a line that says it all: “The obligation nobody has been told about” (web60.ie).
Cost is the other worry. Another anonymous respondent to Revenue’s consultation described the move as “a costly exercise for smaller businesses, particularly those who currently use spreadsheets”, a fair description of Siobhán (Revenue consultation report, June 2024). Revenue says it is exploring options to make compliance easier, but no free public tool has been promised.
Two years is plenty of time if you use it. Check which of your large customers and suppliers are likely to be in phase one, ask your software providers how they will receive EN 16931 e-invoices, and keep your invoices complete in the meantime.
What Le Frac does for you today (and what it doesn’t)
First, what’s missing: Le Frac does not send or receive structured e-invoices in Ireland yet. Nobody has to today, and we will follow Revenue’s specifications as they are published. What it does now:
- Irish VAT invoices in euros, sent by email as PDFs, with all the particulars (see what an Irish VAT invoice must include);
- automatic email reminders written for Irish law, with statutory interest and the €40, €70 or €100 compensation under S.I. 580/2012 calculated for you and added if you choose to claim them (see customer not paying in Ireland);
- a payment page with your bank details for a SEPA transfer.
Prices, excluding VAT: Essential at €50 a year per person (€5 a month), email reminders included; Small business at €19 a month or €190 a year, with 2 people, a customisable sequence, SMS and payment links; SME at €59 a month or €590 a year. Beyond the included volume, €0.10 per extra invoice issued. There is no free trial: the first period is paid when you subscribe, and monthly plans can be cancelled at any time. Everything is on Le Frac pricing, and the comparison with Xero, QuickBooks and Sage sets list prices side by side, with sources.
Want to see what an e-invoice actually is before 2028? Upload one to our free e-invoice validator: it checks the file against EN 16931 and Peppol BIS, and lists any errors it finds.
Frequently asked questions
Can I keep invoicing from a spreadsheet?
Today, yes: a PDF by email is a valid VAT invoice once your customer has agreed to electronic invoices. Under Revenue’s plan, you will need to receive structured e-invoices from November 2028, and to issue them from November 2029 if you trade B2B with other EU countries.
Is e-invoicing law in Ireland yet?
No. It is Revenue’s VAT Modernisation plan, published on 20 July 2026. Dates and details may still change before legislation.
Will Revenue provide a free tool?
Revenue says it is exploring options to make compliance easier, but on 20 October 2026 no free public e-invoicing tool had been promised.
Does Le Frac offer a free trial?
No. The first period is paid when you subscribe, and monthly plans can be cancelled at any time. Essential costs €50 a year per person, with email reminders included.
Sources
- Revenue — VAT Modernisation timeline (published 20 July 2026) (revenue.ie)
- Revenue — Large corporates and VAT Modernisation (revenue.ie)
- Revenue — Implementation of eInvoicing in Ireland (8 October 2025) (revenue.ie)
- Revenue — VAT Modernisation public consultation report (June 2024) (revenue.ie)
- Revenue — Other types of VAT invoices (electronic invoices) (revenue.ie)
- Irish Statute Book — European Communities (Late Payment in Commercial Transactions) Regulations 2012 (S.I. No. 580 of 2012) (irishstatutebook.ie)
- web60 — The e-invoicing deadline for Irish businesses (30 August 2026) (web60.ie)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.