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
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.