{"id":14334,"date":"2024-01-17T16:00:09","date_gmt":"2024-01-17T16:00:09","guid":{"rendered":"https:\/\/www.sage.com\/en-ie\/blog\/?p=14334"},"modified":"2025-05-07T15:07:33","modified_gmt":"2025-05-07T14:07:33","slug":"enhanced-reporting-requirements-benefits-report-irish-businesses","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-ie\/blog\/enhanced-reporting-requirements-benefits-report-irish-businesses\/","title":{"rendered":"Enhanced Reporting Requirements: Benefits for Irish employers to report on"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tEnhanced Reporting Requirements: Benefits for Irish employers to report on\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2024-01-17T16:00:09+00:00\">17 January, 2024<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Enhanced Reporting Requirements: Benefits for Irish employers to report on\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-ie\/blog\/enhanced-reporting-requirements-benefits-report-irish-businesses\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-ie\/blog\/author\/roisinkilleen\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2019\/10\/Roisin-Killeen.jpg\" class=\"entry-author__image\" alt=\"Roisin Killeen\" \/>\t\t\t\t<span class=\"entry-author__name\">R\u00f3is\u00edn Killeen<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"\">There are important new reporting obligations for employers to be aware of, which will came into effect from 1 January 2024. <\/p>\n\n\n\n<p class=\"\">Revenue&#8217;s new Enhanced Reporting Requirements require significant administration and, as an employer, you need to be prepared.<\/p>\n\n\n\n<p class=\"\">To help you, in this article we explain what&#8217;s involved in the new reporting requirements, information Revenue requires you to report on, and how to prepare for the <a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/ebrief\/2023\/no-1972023.aspx\" rel=\"noopener noreferrer\">new legislation<\/a>.<\/p>\n\n\n\n<p class=\"\">Here&#8217;s what we cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#what\">What are the Enhanced Reporting Requirements?<\/a><\/li>\n\n\n\n<li><a href=\"#information\">What information is to be included in the report?<\/a><\/li>\n\n\n\n<li><a href=\"#the\">The significance of real-time reporting<\/a><\/li>\n\n\n\n<li><a href=\"#how\">How will payments be submitted to Revenue?<\/a><\/li>\n\n\n\n<li><a href=\"#your\">What your company should do to prepare for Enhanced Reporting Requirements<\/a><\/li>\n\n\n\n<li><a href=\"#coming\">What&#8217;s coming next for the new legislation?<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-08ebf55b-2eba-453f-a63e-7a9afdf556ab\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-08ebf55b-2eba-453f-a63e-7a9afdf556ab\"\n\t>Download your free copy of The A to Z of payroll to help you understand the complexities of payroll and get the pay run right<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what\">What are the Enhanced Reporting Requirements?<\/h2>\n\n\n\n<p class=\"\">The Enhanced Reporting Requirements necessitate three categories of non-taxable payments to employees (and paid directors) to be reported to Revenue in real time. <\/p>\n\n\n\n<p class=\"\">These are the <a href=\"https:\/\/www.revenue.ie\/en\/search.aspx?q=small%20benefit%20exemption\" rel=\"noopener noreferrer\">small benefit exemption<\/a>, <a href=\"https:\/\/www.revenue.ie\/en\/employing-people\/employee-expenses\/remote-working\/index.aspx\" rel=\"noopener noreferrer\">remote working daily allowance<\/a> and <a href=\"https:\/\/www.revenue.ie\/en\/employing-people\/employee-expenses\/travel-and-subsistence\/index.aspx\" rel=\"noopener noreferrer\">travel and subsistence<\/a>.<\/p>\n\n\n\n<p class=\"\">This new legislation is part of Finance Act 2022 and introduces Section 897C of the Taxes Consolidation Act 1997, which provides for mandatory real-time reporting of certain reportable benefits provided to employees and directors.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"information\">What information is to be included in the report?<\/h2>\n\n\n\n<p class=\"\">As mentioned above, Revenue requires payment information on the small benefit exemption, remote working daily allowance, and travel and subsistence.<\/p>\n\n\n\n<p class=\"\">In particular, it&#8217;s looking for the following details, under each category:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Small benefit exemption<\/h3>\n\n\n\n<p class=\"\">Vouchers or benefits provided to employees that come within the <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/small-benefit-exemption-scheme\/\">small benefit exemption<\/a> regime i.e. currently, up to two small benefits each year that don&#8217;t exceed a combined value of \u20ac1,000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Remote working daily allowance<\/h3>\n\n\n\n<p class=\"\">In terms of the remote working daily allowance of \u20ac3.20, you need to report the following for each employee:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total number of days<\/li>\n\n\n\n<li>Amount paid<\/li>\n\n\n\n<li>Date paid.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Travel and subsistence<\/h3>\n\n\n\n<p class=\"\">This relates to payments to employees to reimburse business-related travel and subsistence costs, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vouched travel and subsistence<\/li>\n\n\n\n<li>Unvouched travel and subsistence, such as civil service mileage rates<\/li>\n\n\n\n<li>Country money for site-based employees (payment that compensates employees for expenses incurred travelling varying distances to and from building sites and also covering subsistence expenses)<\/li>\n\n\n\n<li>Emergency travel<\/li>\n\n\n\n<li>Eating on site allowance.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">However, in terms of travel and subsistence, the new reporting requirements are currently limited to payments that are made to an employee. <\/p>\n\n\n\n<p class=\"\">Where an employer pays expenses directly to the provider on behalf of the employee, such as company credit cards, fuel cards, toll tags, car insurance and motor tax, these payments are not required to be included in the report.<\/p>\n\n\n\n<p class=\"\"><div class=\"single-cta\">\n\t<a\n\t\tclass=\"button button--primary gate-08ebf55b-2eba-453f-a63e-7a9afdf556ab\"\n\t\trole=\"button\"\n\t\tdata-button-location=\"content_area\"\n\t\thref=\"#gate-08ebf55b-2eba-453f-a63e-7a9afdf556ab\"\n\t>Download your free copy of The A to Z of payroll to help you understand the complexities of payroll and get the pay run right<\/a>\n<\/div>\n<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the\">The significance of real-time reporting<\/h2>\n\n\n\n<p class=\"\">A key element of this new reporting obligation is that reporting must be done in real time and the submission to Revenue must be made on or before the payment date to the employee.<\/p>\n\n\n\n<p class=\"\">So, for instance, if your company pays employees their travel expenses every four months, then this must also be reported to Revenue every four months, and on the same date.<\/p>\n\n\n\n<p class=\"\">It&#8217;s also important to note that none of the guidance on these payments has changed \u2013 they just now need to be reported on and in real time.<\/p>\n\n\n\n<p class=\"\">Employers were already obliged to keep records and Revenue could ask for them if it wanted to. However, in reality, this was rarely done, except maybe if the business was being audited. <\/p>\n\n\n\n<p class=\"\">As such, the requirement to now submit regular real-time reports is a significant change and will entail significant extra administration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how\">How will payments be submitted to Revenue?<\/h2>\n\n\n\n<p class=\"\">Reporting is through a new Enhanced Reporting Requirement facility on the Revenue Online Service (ROS), similar to that used for payroll reporting. <\/p>\n\n\n\n<p class=\"\">It will allow you to submit, amend and correct Enhanced Reporting Requirement data.<\/p>\n\n\n\n<p class=\"\">You&#8217;ll have three options for making Enhanced Reporting Requirement submissions:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Completion of an online file<\/li>\n\n\n\n<li>File upload<\/li>\n\n\n\n<li>Through a third-party software provider.<\/li>\n<\/ol>\n\n\n\n<p class=\"\">In terms of third-party software providers, Revenue is currently engaging with these providers to develop this service. A facility is available to enable software providers to test integrations with Revenue systems.<\/p>\n\n\n\n<p class=\"\">The onus is also on you, as an employer, to ensure that your software provider is aware of this new reporting requirement and that the provider is engaging with Revenue in implementing it. <\/p>\n\n\n\n<p class=\"\">There is further technical information regarding service integration with Revenue systems on <a href=\"https:\/\/revenue-ie.github.io\/paye-employers-documentation\/\" rel=\"noopener noreferrer\">GitHub<\/a>.<\/p>\n\n\n\n<p class=\"\">Crucially, reporting will be separate from payroll submissions to ensure the integrity of payroll records.<\/p>\n\n\n\n<p class=\"\">Employees will also be able to view information submitted by their employer through their myAccount portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"your\">What your business should do to prepare for Enhanced Reporting Requirements<\/h2>\n\n\n\n<p class=\"\">You need to be ready to submit these reports now.<\/p>\n\n\n\n<p class=\"\">In terms of your systems:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Review how you&#8217;re currently collating the required information and whether it fits in with the reporting parameters set out by Revenue;<\/li>\n\n\n\n<li>If the data is collected across other departments than finance, such as human resources, ensure there&#8217;s a system in place for collating the data together;<\/li>\n\n\n\n<li>Determine who is responsible for the reporting and ensure they have the required permissions on ROS.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"coming\">What&#8217;s coming next for the new legislation?<\/h2>\n\n\n\n<p class=\"\">Revenue has confirmed that this initial reporting requirement is only phase one and further employee payments and\/or benefits are likely to come within the scope of Enhanced Reporting Requirements in the coming years.<\/p>\n\n\n\n<p class=\"\">The benefit for Revenue is that it will provide it with increased visibility of tax-free amounts being paid to employees, along with data capable of being analysed for compliance interventions.<\/p>\n\n\n\n<p class=\"\">However, for employers, there is concern about the added administrative burden of real-time reporting of vouchers and other small non-cash benefits. <\/p>\n\n\n\n<p class=\"\">As such, stakeholders are continuing to engage with Revenue over this. Whether this may lead to changes will play out over the next few months.<\/p>\n\n\n\n<p class=\"\">That being said, you should take steps now so your business adheres to this significant change in reporting.<\/p>\n\n\n\n<p class=\"\"><em>Editor&#8217;s note: This article was first published in September 2023 and has been updated for relevance.<\/em><\/p>\n\n\n\n \n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">The A to Z of payroll<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Download your free copy of The A to Z of payroll to better understand PAYE, USC and PRSI obligations.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-08ebf55b-2eba-453f-a63e-7a9afdf556ab\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1254783885-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1254783885-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join 1.5 million subscribers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-53abbdcc-410c-4c8c-bf97-ca5c6982eebd\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"999\" height=\"666\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/z.5E3A0481_All-Uses.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/z.5E3A0481_All-Uses.jpg 999w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/bookkeeping\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBookkeeping\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/business-finances\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness finances\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-6447 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-employee-benefits tag-payroll business_type-small-business 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class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-10T13:43:21+01:00\">10 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/small-benefit-exemption-scheme\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tSmall Benefit Exemption Scheme Ireland: rules, limits and how to use it in your business\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tThe Small Benefit Exemption Scheme allows employers in Ireland to give employees up to \u20ac1,500 per year in tax-free non-cash rewards. Here\u2019s how it works and how to use it in your business.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-7884 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-hr-process tag-payroll business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/statutory-sick-pay-irish-employers-need-to-know\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1178687924-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1178687924-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1178687924-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1178687924-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-04T12:36:54+01:00\">4 June, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tStatutory sick pay: What Irish employers need to know and do\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-17886 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-bookkeeping tag-business-finances tag-digital-transformation tag-electronic-payments tag-financial-decisions tag-grow-business tag-small-business-saturday tag-state-of-small-business business_type-small-business business_type-medium-sized-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/e-invoicing-vat-modernisation\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-684x384.jpg\" class=\"card-post__image\" alt=\"Bakery owners calculating comparative advantage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/09\/Bakery-owners-calculating-comparative-advantage-1214x810.jpg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-05-15T10:13:54+01:00\">15 May, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">11 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tE-invoicing in Ireland: How VAT modernisation will affect your business\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-17859 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-strategy-legal-operations tag-accounting-102 tag-audit tag-bookkeeping tag-business-management tag-financial-decisions tag-profit-loss business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/three-way-matching-in-accounts-payable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses-768x512.jpg 768w, 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card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-17849 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-cash-flow business_type-small-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/what-is-a-pro-forma-invoice\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1171809453-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-10T12:10:49+01:00\">10 April, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is a pro forma invoice?\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Learn what&#8217;s involved in Revenue&#8217;s new Enhanced Reporting Requirements and what your business should do now.<\/p>\n","protected":false},"author":912,"featured_media":8359,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[163],"tags":[105,107,142],"business_type":[5,4,2],"lilypad":[],"context":[],"industry":[],"persona":[211,250,232],"imagine_tag":[177,204,212,230],"coauthors":[386],"class_list":["post-14334","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-bookkeeping","tag-business-finances","tag-payroll","business_type-small-business","business_type-medium-sized-business","business_type-accountants"],"sage_meta":{"region":"en-ie","author_name":"R\u00f3is\u00edn Killeen","featured_image":"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-606911211.jpg","imagine_tags":{"177":"Accountants","204":"HR and Payroll","212":"Mid-sized business","230":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Ireland","distributor_original_site_url":"https:\/\/www.sage.com\/en-ie\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/14334","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/users\/912"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/comments?post=14334"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/14334\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media\/8359"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media?parent=14334"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/categories?post=14334"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/tags?post=14334"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/business_type?post=14334"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/lilypad?post=14334"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/context?post=14334"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/industry?post=14334"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/persona?post=14334"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/imagine_tag?post=14334"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/coauthors?post=14334"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}