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Ireland is in the process of developing regulations for electronic invoicing

A consultation was launched by the Irish Revenue on October 13 to discuss the implementation of electronic invoicing requirements for business-to-business and business-to-government transactions.

This initiative is part of the tax agency's efforts to modernize the administration of value-added tax. The Revenue stated that advancements in digital technology offer the opportunity to align VAT compliance obligations with normal business processes, resulting in reduced costs for compliant businesses and improved focus on combating fraud.

The objective is to introduce real-time digital reporting for VAT, supported by electronic invoicing. Many developed economies have already undergone similar reforms, providing valuable international experience for Ireland. Discussions are also underway at the European Union level regarding the European Commission's proposals for VAT in the Digital Age.

The Revenue stated during the consultation launch, that technological advancements offer opportunities to revamp how VAT is regulated and to align compliance requirements with traditional business workflows. This improvement would reduce compliance expenses for law-abiding businesses and allow the Revenue to devote more resources to combatting fraudulent activities. As a result, the Revenue's objective is to hasten the implementation of immediate digital reporting for VAT with the help of electronic invoicing.

Since 2019, in Ireland, public bodies are mandated to accept electronic invoices from suppliers who choose to issue them. However, it is not obligatory for suppliers to provide electronic invoices.

The EU Commission proposed including the common European standard for e-invoicing (EN 16931) in transactions within the EU, and the same standard will be applicable for national electronic invoices in Ireland, according to the Revenue.


If you require assistance in relation to the above and/or would like to discuss anything further, please do not hesitate to contact or your usual A.C.T. contact.


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