6 years retention under Section 886 of the Taxes Consolidation Act 1997 ; paper invoices must be retained in paper form; electronic invoices retained electronically; records must be kept within the State unless Revenue agreement obtained.
N/A
PEPPOL adoption for B2G
1 January 2019
B2G
PEPPOL framework adopted by some Irish public sector bodies for eInvoicing (EN 16931).
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Revenue Confirms Phase 1 Large Corporate Criteria
17 February 2026
Domestic B2B
Large corporates (managed by Revenue's Large Corporates Division with Irish establishment) must issue EN 16931-compliant e-invoices for domestic B2B from November 1, 2028 per Revenue press release . All businesses must receive structured e-invoices.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
Phase 1: Large corporates B2B mandate
1 November 2028
Domestic B2B
VAT-registered large corporates required to implement mandatory eInvoicing and real-time reporting for domestic B2B transactions.
Phase 2: All intra-EU VAT businesses B2B mandate
1 November 2029
Domestic B2B
All VAT-registered businesses engaged in cross-border EU B2B trade required to implement mandatory eInvoicing and real-time reporting for domestic B2B transactions.
Phase 3: Full ViDA cross-border B2B mandate
1 July 2030
Intra-EU
Full implementation of EU ViDA requirements for all cross-border EU B2B transactions. Irish businesses transition from domestic system to meet mandatory EU obligations.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.