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Will Ireland be the next country to adopt mandatory digital reporting?

Ireland could become the next country to adopt mandatory digital tax reporting and e-invoicing for businesses.

According to reports, the steps are being considered as part of a comprehensive modernisation of the country’s VAT system.


Issuing invoices in electronic format is not currently compulsory in Ireland, although businesses completing a transaction can agree to do so. That is providing the system used to produce an e-invoice is able to:

  • Create and retain electronic records
  • Replicate records in paper or electronic format
  • Guarantee the integrity and validity of data contained within documents
  • Maintain records in a way that allows them to be easily retrieved


Meanwhile, it’s a similar story for organisations trading B2G. Ireland selected Pan European Public Procurement Online as the system businesses must use when issuing e-invoices to the public sector.

Again, this is not mandatory for companies, but they must be able to receive and process electronic invoices. Ireland’s commitment to e-invoicing in this area is underlined by its National eInvoicing Programme, which is designed to install a national framework for the procurement of e-invoicing services.


Finally, businesses operating in Ireland must submit VAT returns via an e-filing system to the Revenue Online Service (ROS). For organisations to ensure compliance with the e-filing regulations, they will have to pre-register to use ROS.

As reports indicate that digital reporting and e-invoicing is set to become mandatory in the country, it’s time for companies trading in or with Ireland to consider the technology at their disposal and whether it can ensure their compliance with any new rules.

And it’s not just in Ireland where e-invoicing is a hot topic. The European Commission is currently leading a VAT in the Digital Age initiative that could see a Europe-wide scheme for e-invoicing and digital reporting introduced.