Ireland Sets 2028 Start for Phased ViDA Rollout

October 14, 2025

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Following examples of many other EU countries, such as Slovakia and the Netherlands, which have already announced their ViDA implementation and transition plans, Ireland also announced a phased rollout as part of the 2026 Budget. This will give businesses and Revenue time to adapt before the ViDA Directive becomes mandatory on 1 July 2030.

Phased E-invoicing Implementation Timeline

The Minister for Finance, Paschal Donohoe, stated that for Ireland, the adoption of ViDA represents the most significant transformation of its VAT framework in over five decades. Moreover, as underlined by the Minister of Finance, this aligns national systems with global best practices, enhances digitalisation, and ensures compliance with evolving EU standards.

The implementation process is divided into three phases to ensure a smooth transition and to leverage Ireland’s existing strengths in digital innovation. The first phase, starting in November 2028, will require large VAT-registered taxable persons to adopt mandatory e-envoicing and real-time reporting for domestic B2B transactions.

The following phase, beginning in November 2029, will extend the same obligations to all VAT-registered taxable persons involved in intra-EU B2B trade, allowing them to gain domestic experience with e-invoicing and real-time reporting before the EU-wide system becomes mandatory. The final, third phase, taking place in July 3030, will mark full implementation of the ViDA framework across all EU countries, requiring all businesses engaged in cross-border EU B2B transactions to comply.

Conclusion

Under the provided implementation timeline, taxable persons of all sizes have ample time to evaluate how e-invoicing will affect their operations and update systems and processes accordingly. As part of the evaluation and preparation process, taxable persons should determine which e-invoicing software fulfills their business needs and meets both local and international standards.

To help taxable persons make this transition smoothly, the Irish Revenue underlined that it will provide further information, guidance, and engagement opportunities on its dedicated program webpage as implementation progresses.

Source: Irish Tax and Customs, VATabout - Slovakia’s ViDA VAT Reform Brings E-Invoicing Mandate, VATabout - Netherlands Outlines 4-Phase ViDA VAT Rollout Plan

What is Ireland’s ViDA implementation plan?

Ireland plans to roll out the ViDA Directive in three phases starting in November 2028, with full implementation by July 2030. The phased approach aims to give businesses time to adapt to mandatory e-invoicing and real-time reporting.

When will e-invoicing become mandatory for large businesses in Ireland?

Large VAT-registered businesses in Ireland will need to adopt mandatory e-invoicing and real-time reporting for domestic B2B transactions beginning in November 2028.

How will the second phase of ViDA implementation work?

The second phase, starting in November 2029, extends e-invoicing and real-time reporting to all VAT-registered taxpayers involved in intra-EU B2B trade, allowing them to gain experience before EU-wide adoption.

When will full ViDA compliance be required across the EU?

Full compliance under the ViDA Directive will become mandatory on July 1, 2030, for all businesses involved in cross-border EU B2B transactions.

How should Irish businesses prepare for ViDA?

Businesses should evaluate how e-invoicing will impact their operations, choose compliant software, and update internal systems and processes ahead of each rollout phase.

Will the Irish Revenue provide support during the ViDA transition?

Yes, the Irish Revenue has announced that it will offer detailed guidance, resources, and engagement opportunities through a dedicated programme webpage as the implementation progresses.

Ireland

Europe

Cross-border transactions

ViDA

E-Invoicing

Tax Compliance

VAT Compliance and Reporting

VAT

Retail

E-Commerce

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