E-invoicing revolutionising business interactions

Ireland has announced a a phased rollout of mandatory domestic B2B e-invoicing and digital reporting under its “VAT Modernisation” programme, commencing in November 2028. This forms part of an EU-wide transition to mandatory e-invoicing and digital reporting for cross-border EU transactions from July 2030. These developments will affect businesses of all sizes and across all sectors.

E-invoicing is the automated process of issuing, transmitting, receiving, and storing invoices in a structured, machine-readable format—such as XML—that enables seamless processing by financial systems and tax authority platforms without manual intervention.

E-invoices do not include more traditional invoice formats such as paper, PDF, email or other scanned images.

Digital reporting or e-reporting involves reporting a subset of the e-invoice data to the relevant tax authorities in real-time or close to real-time.

To learn more, watch our video series below.

The impact of mandatory e-invoicing and digital reporting

E-invoicing has undergone a significant transformation over the past decade, with over 60 jurisdictions worldwide having implemented various e-invoicing mandates. This trend is set to continue as more jurisdictions introduce local mandates in the coming years.

One of the driving forces behind this shift is the need for greater transparency, efficiency, and fraud prevention in tax reporting. For businesses, this means substantial changes in their invoicing processes as well as interactions with trading partners.

In alignment with the global digital agenda, the EU officially adopted the VAT in the Digital Age (ViDA) package on March 11, 2025. ViDA aims to modernise the EU’s VAT system to better align with the digital economy and combat tax fraud.

Key changes include the introduction of mandatory e-invoicing and digital reporting for EU cross-border transactions with effect from 1 July 2030.

In advance of that, many EU Member States, as well as non-EU jurisdictions, are proactively implementing their own local e-invoicing and/or digital reporting mandates ahead of this timeline, reflecting the urgency from some tax authorities to benefit from these mandates sooner rather than later.

In Ireland, Revenue has confirmed a timeline to introduce requirements for B2B e-invoicing and e-reporting on a phased based, as follows:

Phase 1 (November 2028)

VAT-registered businesses designated as large corporates by Revenue will be required to issue e-invoices and digitally report domestic B2B transactions. In addition, all businesses must be able to receive e-invoices if issued by their supplier.
Phase 2 (November 2029)

The domestic requirements to issue e-invoices and report domestic B2B transactions will extend to all VAT-registered businesses engaged in cross-border intra-EU trade.
Phase 3 (July 2030)

EU-wide e-invoicing and digital reporting will become mandatory for cross-border EU B2B transactions in line with ViDA.

For now, Irish businesses with an international footprint must comply with local e-invoicing mandates in other jurisdictions, as well as prepare for the impact of domestic e-invoicing and digital reporting requirements in Ireland in the foreseeable future.

Assessing impact

Businesses should evaluate how e-invoicing will affect their operations and update systems and processes accordingly.
Investing in technology

Implement reliable e-invoicing software that meets both local and international standards.
Change management

Ensure employees are trained on new e-invoicing and digital reporting requirements to maintain compliance.
Monitoring regulations

Stay informed about ongoing changes and updates to e-invoicing regulations in Ireland, the EU and globally.

How KPMG can help

Our e-invoicing roadmap

The transition to mandatory e-invoicing and digital reporting across multiple jurisdictions is a complex process that requires comprehensive transformation procedures. KPMG can support your organisation through every stage of this journey, from impact assessment to business-as-usual (BAU) operations of your chosen e-invoicing solution.

Below are the typical stages of an organisation's e-invoicing transformation journey and how KPMG can assist:

Regulatory impact assessment

We provide a customised matrix based on your business's tax footprint, detailing standardised requirements and the status of existing e-invoicing and digital reporting mandates across jurisdictions.
Strategy definition and roadmap

This includes defining the target operating model, developing a strategic roadmap for system and data readiness, and establishing governance frameworks. The roadmap also includes a report on upcoming developments and functional specifications for a country-agnostic e-invoicing framework.
E-invoicing vendor assessment and selection

We assist companies in coordinating the selection and implementation of e-invoicing vendor solutions. Using a predefined global standard methodology, we drive key criteria for evaluating solutions.
Data readiness

We conduct assessments to outline where companies need to comply with e-invoicing mandates on a country-by-country basis. This includes a gap analysis and technical specifications review of the company's current state for e-invoicing/reporting.
Implementation

We support the implementation of the chosen e-invoicing solution, working closely with clients and solution providers to ensure seamless integration that meets both compliance and business requirements.
Monitoring e-invoicing updates

We track and document e-invoicing/reporting developments tailored to your company's global tax footprint, compiled in an easy-to-navigate database.

Explore our e-invoicing and digital
reporting insights

In this video series, Katie Aragane from our Tax Transformation and Technology team in Ireland is joined by Lyubov Skenderova, KPMG's Global Lead for E-invoicing and Digital Reporting.

Together, they share insights on e-invoicing trends both globally and in Ireland, along with snapshots of the challenges and opportunities that e-invoicing transformation can offer organisations.

Get in touch with our
e-invoicing team

We understand that transitioning your tax function to a digitised world can be challenging, particularly within the ever-evolving tax landscape. Our practical approach is tailored to your business needs. Contact us to learn more about our services.