This blog post was originally published by Aleksandar Lukic, adesso business consulting AG in German and has been translated and adapted for our audience.
The 7th edition of ELEVATE by Fintua took place this year at St. Mary’s Medieval Mile Museum in Kilkenny, Ireland. Many experts in tax technology, indirect tax, AI and eInvoicing met to exchange information on current developments and present their work. I’m pleased to share my impressions of this fantastic event with you and provide valuable insights into the latest developments in eInvoicing.
The former church building is an exceptional venue for such a mass. Dating back to the 13th century, it served for centuries as the city’s central church and cemetery. It is estimated that 67,500 people were buried beneath the church. A place, therefore, where the past is very much present, and at the same time a fitting setting for an event about the future of indirect taxes. For while centuries of history lie beneath our feet, the world of taxation is undergoing fundamental change above ground – primarily due to eInvoicing, VAT in the Digital Age (ViDA) and the increasing use of tax technologies.
ViDA and Digital Reporting Requirements – a lot of activity with open flanks
A key topic of the event was the developments surrounding the EU initiative VAT in the Digital Age (ViDA) and, in particular, the Digital Reporting Requirements (DRR). A comprehensive explanation of ViDA can be found this blog post by Dennis Zielinski and Julia Barbara Krings.
Although the direction of ViDA is clearly defined with its three-pillar model, some details and requirements remain unresolved. Adjustments have been made over the past few years, such as the so-called “10-day period” for issuing electronic invoices after the service has been rendered. The original draft stipulated a period of only two days. However, it remains unclear whether these ten days refer to calendar days or working days. These discrepancies must be resolved promptly. The European Commission’s Economic and Financial Affairs (ECOFIN) is responsible for clarifying this matter.
The currently mandatory implementation period for the Digital Reporting Requirements essentially provides for two categories of Member States:
- Member States of the European Union that have already implemented or committed to implementing an existing eInvoicing system before 1 January 2024, will be granted an implementation period for the Digital Reporting Requirements until 1 January 2035.
- All other states must fully adapt to the new EU-wide standard by 1 July 2030.
The goal of the ViDA measures is therefore not only more digitalisation, efficiency and environmental protection, but above all a significant reduction of the VAT gap through better data and faster transparency.
eInvoicing in Ireland: Harmonisation, Standardisation, Interoperability
The Digital Reporting Requirements have likely played a significant role in Ireland’s participation in the eInvoicing landscape. On 8 October 2025, the Irish Revenue Commissioners published the national eInvoicing mandate, meaning that Ireland must comply with the Digital Reporting Requirements by 1 July 2030. This also means that from that date onward, they will be required to send and receive eInvoices for cross-border transactions within the European Union.
The current timetable includes the following three phases:
- Phase 1: From 1 November 2028, large VAT-registered businesses will be required to issue domestic B2B invoices in a structured electronic format. All businesses based in Ireland must be able to receive these eInvoices by this date.
- Phase 2: As of 1 November 2029, all VAT-registered companies based in Ireland that participate in intra-EU trade will be required to send structured electronic invoices.
- Phase 3: By 1 July 2030, full compatibility and ViDA compliance with regard to the Digital Reporting Requirements will be ensured.
The presentation by the Office of the Revenue Commissioner impressively demonstrated that Ireland is preparing sensibly for the eInvoicing scenario and is taking the competitiveness of its market in Europe seriously. They presented a structured plan that, in addition to focusing on analysis and design, legislation, stakeholder engagement, and change management, also includes active participation from companies to ensure the best possible preparation for the future. You can read more about why change management is so important in relation to eInvoicing in the blog post by Berekat Oduncu and Daniel Giesbrecht here.
Peppol as the central e-invoicing network for Ireland?
Increasing evidence suggests that Ireland will follow Belgium’s eInvoicing example and establish Peppol as a standard component of invoice transmission. A Peppol pilot project is planned, and a publication outlining which technology will ultimately prevail in Ireland is expected soon.
If you’re not yet familiar with Peppol and how eInvoicing was established in Belgium using the 4-Corner Model, you can watch the presentation by Felix Löffler and myself from the Peppol Conference 2025 in Brussels here . Although Peppol originated as a European Union initiative for public procurement (B2G), it is now widely used not only in the B2B sector but also across continental borders – including in the United Arab Emirates and Southeast Asia .
AI and VAT Compliance: More Opportunity than Fear
Another focus at ELEVATE was the use of artificial intelligence in eInvoicing. When used correctly, AI can bring significant advantages to companies. Agents can help minimise penalties and maintain high data quality.
The digitised shift from paper to eInvoicing has given tax authorities tools that were unimaginable just a few years ago. Systems like VIES (Value Added Tax Information Exchange System) will increasingly position themselves between buyers and sellers, in line with Digital Reporting Requirements. Electronic invoices will only function with consistent data. This translates into greater transparency, precise data validation, and faster identification of discrepancies for tax authorities. This is precisely where AI can come into play, helping companies achieve a smoother eInvoicing process.
However, AI fundamentally only functions with the necessary expertise in the background. Only through a suitable agent architecture and the targeted use of prompts can AI consider relevant contexts, properly interpret tax-relevant patterns, and identify weaknesses. What might be a minor gap in master data in the ERP system today will be immediately apparent in tomorrow’s invoice or report. The European standard EN 16931, which will receive a new update this year, allows very little leeway for inconsistent and erroneous data.
This means that AI can certainly help to implement a minimum standard of quality and to be compliant with the law at all times – but it will not replace an accountant, application support specialist or tax advisor.
Conclusion: Start early – better today than tomorrow
Perhaps the most important message of the day is surprisingly simple – “start early.” All experts agree that implementing functional eInvoicing in ERP software like SAP requires reasonable preparation time. Other major IT projects or sometimes lengthy deadlines tempt companies to shift their priorities. Meanwhile, the eInvoicing landscape is constantly evolving. Take this opportunity to begin analysing your existing processes and checking the quality of your master data. After all, an e-invoice is ultimately a digital product, comprised of your master data and transaction data. If your master data and processes are poor, your einvoice will also be poor – true to the adage “garbage in, garbage out.” Be aware: an eInvoice is unforgiving of errors.
Perfect clarity will rarely be achieved; times and laws can change – but those who start early build structures, reduce future risks, and become competitive more quickly. Furthermore, those who don’t neglect the human factor have a good chance of reaping many benefits from eInvoicing. So, it’s better to start exploring eInvoicing today rather than tomorrow.
Perhaps the venue was a fitting metaphor. Beneath the church in Kilkenny lie the traces of centuries of human history. The world of indirect taxation, on the other hand, is in the midst of a historical transformation and is constantly moving forward.
Authors
Aleksandar Lukic
Aleksandar Lukic is a manager and SAP consultant for the Financial Accounting module (FI) at adesso business consulting and supports customers with SAP S/4HANA rollouts. He also heads a workgroup on e-invoicing, e-reporting, and e-compliance and is the lead contact person for these topics. In addition, he acts as project manager and program manager for e-invoicing projects and rollouts.
