E-invoicing readiness check: Revenue's 2028–2030 plan and your business
Answer five questions to see which steps of Revenue's e-invoicing timeline and of the EU ViDA rules concern your business, when, and with what legal status.
What applies to your business
Answer the questions to see your result.
Revenue's timeline and its status
Today, e-invoicing between businesses in Ireland is optional and needs the customer's prior agreement. Revenue's VAT modernisation timeline, updated on 20 July 2026, plans three phases.
November 2028: VAT-registered large corporates (businesses whose tax affairs are managed by Revenue's Large Corporates Division) issue domestic B2B e-invoices with near real-time reporting, and every business must be able to receive structured e-invoices. November 2029: extension to VAT-registered businesses trading with businesses in other EU countries. July 2030: the full EU ViDA requirements for intra-EU trade.
Revenue's timeline is a plan: no Finance Act provision has been passed for it, and the exchange model and technical specifications are still to be published. The ViDA directive (EU) 2025/516, on the other hand, is EU law: from 1 July 2030, invoices for supplies to businesses in other EU countries must be structured e-invoices.
Each step shows its status: in force, law passed, tax authority plan, bill, or announcement.
Official sources
- Revenue — VAT modernisation timeline
- Revenue — Large corporates and VAT modernisation
- Revenue — Implementation of eInvoicing in Ireland (PDF)
- Revenue — Other types of VAT invoices (electronic invoices)
- EUR-Lex — Directive (EU) 2025/516 (ViDA)
Rules checked on 20 October 2026. Free tool for information only: it is not legal or tax advice. The rules are checked against the official sources listed on this page; check your own situation before acting.
Frequently asked questions
When will e-invoicing become mandatory in Ireland?
Revenue plans November 2028 for large corporates and for the ability to receive e-invoices, and November 2029 for businesses trading with other EU countries. These dates come from a Revenue plan; no law has been passed yet.
Am I a 'large corporate'?
Only if your tax affairs are managed by Revenue's Large Corporates Division. There is no turnover threshold: Revenue will write to the businesses concerned.
My business is small: does anything apply to me?
Under the plan, every business must be able to receive structured e-invoices from November 2028. If you sell to businesses in other EU countries, the plan adds November 2029, and ViDA applies from July 2030.
Which format will be used?
Revenue says e-invoices will comply with the European standard EN 16931 and will use existing infrastructure, including Peppol. A PDF will not be enough.
Further reading
Other free tools
Le Frac: invoicing and payment reminders for small businesses
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