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E-Invoicing & ViDA Mandate Tracker

The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.

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IE

Ireland e-invoicing

EU · Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns)

Revenue has confirmed a three-phase mandate: from 1 Nov 2028 large corporates must issue e-invoices and report to Revenue, and every business in Ireland must be able to receive them; intra-EU traders follow in Nov 2029 and ViDA in Jul 2030.

Future

Applies to

B2B, B2G

November 1, 2028

Next phase deadline

Phase 1: 1 Nov 2028 – all must receive

Does this apply to me?

Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Ireland (registered office, branch or fixed establishment)?

Do you make intra-EU B2B supplies involving Ireland?

Ireland: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Ireland's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Ireland

With no establishment and no registration or trade in Ireland, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Ireland.

Ireland: domestic mandate phased from 1 Nov 2028

Ireland's domestic mandate starts 1 Nov 2028 (large corporates issue; everyone must receive), Nov 2029 for intra-EU traders, ViDA 1 Jul 2030 – build EN 16931 / Peppol capability now.

No e-invoicing mandate applies in Ireland today

No obligation applies today, but from 1 Nov 2028 every business in Ireland must be able to receive structured e-invoices.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

Already in force

B2G

S.I. No. 258/2019 (12 Jun 2019): public bodies must receive and process EN 16931 e-invoices over Peppol; suppliers are not obliged to issue.

Done

1 November 2028

Phase 1 – large corporates issue; all must receive

VAT-registered businesses managed by Revenue's Large Corporates Division and established in Ireland must issue EN 16931 e-invoices to Irish business customers and report a data subset to Revenue; all businesses in Ireland must be able to receive structured e-invoices.

Next

November 2029

Phase 2 – intra-EU traders

VAT-registered businesses engaged in zero-rated intra-EU B2B trade come into domestic e-invoicing and real-time reporting.

Future

1 July 2030

ViDA — intra-EU B2B

Intra-EU B2B e-invoicing becomes mandatory under ViDA.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G

Model

Peppol exchange + real-time reporting of a data subset to Revenue (replaces VIES returns)

Formats

EN 16931 structured e-invoice via Peppol (no PDF/scans)

Region

EU

STATUS

Future

Scope

Phase 1 (1 Nov 2028): VAT-registered businesses managed by Revenue's Large Corporates Division and established in Ireland must issue EN 16931 e-invoices to Irish business customers within 10 days and report a data subset in real time (replacing VIES returns); all businesses in Ireland must be able to receive structured e-invoices. Phase 2 (Nov 2029): VAT-registered businesses engaged in zero-rated intra-EU B2B trade. Phase 3 (1 Jul 2030): ViDA intra-EU e-invoicing and digital reporting. Public bodies have had to accept EN 16931 e-invoices since 2019 (S.I. 258/2019); suppliers to them are not obliged to issue.

Penalties & grace period

Not yet legislated – Revenue has published no penalty provisions; primary legislation is still to come.

Latest e-invoicing coverage – Ireland

News, guides and rulings tagged for this country.

Alertes

October 14, 2025

L'Irlande fixe à 2028 le début de la mise en œuvre progressive de la ViDA

Ressources

November 5, 2024

Guide complet de la TVA en Irlande - Taux, enregistrement et déclaration

Read the full Ireland guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

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