The EU's ViDA directive brings mandatory e-invoicing to Ireland from November 2028. Most sole traders aren't directly in scope straight away — but the rules are tightening, and digital records are the smart move right now.
Ireland 🇮🇪
Ireland doesn't have quarterly reporting yet — but the direction of travel is firmly digital.
Irish sole traders file a single annual income tax return — Form 11 — via Revenue's ROS system. The deadline is 31 October each year (or mid-November if filing online). There is no quarterly reporting requirement — unlike MTD in the UK.
A 10% surcharge applies if you file more than 2 months late. Revenue requires records kept for 6 years for VAT and 5 years for income tax. Digital records make this effortless.
The EU adopted the VAT in the Digital Age (ViDA) directive in March 2025. Ireland announced its phased rollout in October 2025. Starting November 2028, VAT-registered businesses must issue invoices in a structured digital format (EN16931 standard) — PDFs and paper will no longer be accepted for B2B transactions.
Revenue will also require real-time reporting of transactions via accredited Access Points — meaning your invoice data goes to Revenue at the same time it goes to your client.
The ViDA mandate initially targets VAT-registered businesses. Most sole traders in cleaning, gardening, and dog-walking operate below the €42,500 VAT registration threshold and won't be directly in scope straight away. But the direction of travel is clear — Revenue is moving toward real-time digital reporting for everyone. Building digital record-keeping habits now means zero scramble when the rules tighten.
Timeline
The mandate rolls out gradually from 2028, starting with large VAT-registered businesses and expanding from there.
Domestic B2B e-invoicing
Large corporates (VAT-registered, managed by Revenue's Large Corporates Division)
Intra-EU trade e-invoicing
All VAT-registered businesses with EU cross-border transactions
Full ViDA compliance
All cross-border EU B2B transactions
Invoices must use the EN16931 standard — a machine-readable XML format. PDFs and paper invoices will no longer be accepted for B2B transactions covered by ViDA.
Invoice data will need to be submitted to Revenue via an accredited Access Point at the same time it's sent to your client — no batching at year end.
You'll need software that can generate EN16931-compliant invoices and connect to Revenue's reporting infrastructure via an approved Access Point.
Revenue already requires records kept for 6 years for VAT purposes. Digital storage makes this straightforward — no physical files to manage or lose.
How AutoInvoice helps
AutoInvoice doesn't just save you time — it builds the exact kind of digital record trail that ViDA and Revenue are going to require.
AutoInvoice creates a timestamped, immutable digital record for every invoice you send — automatically. No scanning, no manual entry. Your full audit trail builds as you work.
Pull a full income and client summary whenever you need it — at year end or when your accountant asks. No spreadsheet gymnastics.
All your invoices and PDFs are stored on secure, encrypted EU servers. You'll have everything Revenue could ever ask for — accessible in seconds.
Every time AutoInvoice sends an invoice for you, it's logged with the exact date, amount, client, and status. Your record-keeping happens automatically, in the background.
AutoInvoice supports both € and £, Irish and UK VAT rates, and invoices built to the professional standard Revenue expects.
The average sole trader spends 2–3 hours a week on invoicing admin. AutoInvoice eliminates most of that — and produces better records in the process.
Important note:AutoInvoice is invoicing and record-keeping software — it is not currently a certified ViDA Access Point or EN16931 submission tool. For the structured digital invoice submission required under ViDA, you'll need a certified Access Point provider. We're monitoring Revenue's accreditation process and will update our ViDA readiness accordingly.
FAQ
It depends on whether you're VAT-registered. Most sole traders below the €42,500 VAT threshold (for services) won't be directly in scope when ViDA launches in November 2028. The mandate initially targets large VAT-registered corporates. However, the rules are expanding — and building digital habits now means no scramble later.
The VAT registration threshold in Ireland is €42,500 for services and €80,000 for goods (as of 2025). If your annual turnover is below these figures, you're not required to register for VAT and won't be in scope for ViDA e-invoicing initially.
EN16931 is a European standard for electronic invoices. It specifies a structured XML format that machines can read and process — unlike a PDF, which is just an image. Under ViDA, B2B invoices must be issued in this format so Revenue can receive and process transaction data in real time.
Yes — ViDA doesn't change Ireland's annual income tax return requirements. Irish sole traders will still file Form 11 via ROS by 31 October (or mid-November for online filing). ViDA changes how invoices are issued and reported to Revenue, not the annual return process.
MTD for Income Tax (HMRC, UK) requires sole traders above income thresholds to submit quarterly digital updates to HMRC — starting April 2026 for those above £50,000. ViDA is an EU directive affecting Ireland from 2028 that focuses on e-invoicing format standards and real-time reporting of B2B transactions. They're separate regimes for separate jurisdictions.
AutoInvoice creates a complete, timestamped digital record of every invoice you send — the kind of clean, accessible income trail that Revenue will increasingly expect. It stores all records securely for 6+ years in the EU. While AutoInvoice is not currently a certified ViDA Access Point, starting your digital record-keeping now is the most important first step.
ViDA arrives from 2028 — and digital habits take time to build. Start now with AutoInvoice. Free for 30 days, no card required.
Start free trial30 days free · No credit card · Cancel any time
🇬🇧 UK sole trader? Read the MTD for Income Tax guide →