{"id":17085,"date":"2025-11-18T12:25:29","date_gmt":"2025-11-18T12:25:29","guid":{"rendered":"https:\/\/www.sage.com\/en-ie\/blog\/?p=17085"},"modified":"2025-11-18T16:36:14","modified_gmt":"2025-11-18T16:36:14","slug":"e-invoicing-what-business-should-do-now","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-ie\/blog\/e-invoicing-what-business-should-do-now\/","title":{"rendered":"New e-invoicing mandate: What your business should do now"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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\/strategy-legal-operations\/\" class=\"entry-header__link\">Strategy, Legal &amp; Operations<\/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\tNew e-invoicing mandate: What your business should do now\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1314879006-1215x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1314879006-1215x810.jpg 1215w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1314879006-768x512.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/09\/GettyImages-1314879006.jpg 1440w\" sizes=\"(max-width: 1215px) 100vw, 1215px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2025-11-18T12:25:29+00:00\">18 November, 2025<\/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=\"New e-invoicing mandate: What your business should do now\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-ie\/blog\/e-invoicing-what-business-should-do-now\/\"\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=\"wp-block-paragraph\">A key announcement in Ireland\u2019s Budget 2026 was <a href=\"https:\/\/www.revenue.ie\/en\/vat\/documents\/implementation-einvoicing.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Revenue&#8217;s<\/a> publication of a preparatory roadmap for the phased rollout of electronic invoicing (e-invoicing) and real-time VAT reporting for Irish trading businesses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revenue announced this roadmap on <strong>8 October 2025<\/strong>, outlining a phased approach to domestic B2B e-invoicing and digital reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is part of the EU&#8217;s VAT in the Digital Age (ViDA) requirements, which aims to modernise VAT systems across Europe to better support trade, while also strengthening the fight against VAT fraud.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the first step in Ireland\u2019s roadmap is the planned rollout of mandatory e-invoicing for large corporate VAT-registered entities from <strong>November 2028<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The current VAT reporting system requires businesses to file periodic returns based on aggregate sales and purchases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This new digital system will allow businesses and government bodies to send, receive, and process invoices electronically in a standardised format and to report in real-time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It will remove manual handling and should reduce errors and processing time.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">In short, businesses will be obliged to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>issue structured e-invoices including all required data in standard format within 10 days from a chargeable event; and<\/li>\n\n\n\n<li>transmit data from these invoices in real-time to Revenue\u2019s electronic portal.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">As Revenue says: &#8220;This transformative initiative represents the most significant modernisation of Ireland&#8217;s VAT system since the tax was introduced over 50 years ago.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Here\u2019s what we\u2019ll cover:<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-roadmap-of-implementation\" data-level=\"2\">Roadmap of implementation<\/a><ul><li><a href=\"#h-phase-1-november-2028\" data-level=\"3\">Phase 1 (November 2028)<\/a><\/li><li><a href=\"#h-phase-2-november-2029\" data-level=\"3\">Phase 2 (November 2029)<\/a><\/li><li><a href=\"#h-phase-3-july-2030\" data-level=\"3\">Phase 3 (July 2030)<\/a><\/li><\/ul><\/li><li><a href=\"#h-what-it-means-for-businesses-today\" data-level=\"2\">What it means for businesses today<\/a><ul><li><a href=\"#h-further-steps-include\" data-level=\"3\">Further steps include:<\/a><\/li><\/ul><\/li><li><a href=\"#h-technical-requirements\" data-level=\"2\">Technical requirements<\/a><\/li><li><a href=\"#h-role-of-software-providers\" data-level=\"2\">Role of software providers<\/a><\/li><li><a href=\"#h-benefits-of-vida\" data-level=\"2\">Benefits of ViDA<\/a><\/li><li><a href=\"#h-how-does-ireland-compare-with-other-eu-members\" data-level=\"2\">How does Ireland compare with other EU members<\/a><\/li><li><a href=\"#h-further-aims-of-vida\" data-level=\"2\">Further aims of ViDA<\/a><\/li><li><a href=\"#h-what-can-business-do-now\" data-level=\"2\">What can business do now<\/a><\/li><li><a href=\"#h-final-thoughts\" data-level=\"2\">Final thoughts<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-roadmap-of-implementation\">Roadmap of implementation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A roadmap has now been set out in terms of implementation of mandatory e-invoicing and real-time reporting for domestic B2B transactions in Ireland, starting with large companies:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-phase-1-november-2028\">Phase 1 (November 2028)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.companyformations.ie\/blog\/new-company-size-thresholds-introduced-amending-the-companies-act-2014\/\" target=\"_blank\" rel=\"noreferrer noopener\">Large<\/a> corporate VAT-registered entities will be required to implement mandatory e-invoicing and real-time reporting for domestic B2B transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This phase will affect a small number of businesses, who will be best positioned to adapt to the digital changes, as many already have international experience with similar systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By starting with these larger, more experienced companies, it should help to resolve any issues, before expanding the system.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-phase-2-november-2029\">Phase 2 (November 2029)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The obligation will extend to all VAT-registered businesses engaged in domestic and certain intra-EU B2B trade, including those benefiting from 0% VAT arrangements. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exact scope will follow Revenue\u2019s detailed guidance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-phase-3-july-2030\">Phase 3 (July 2030)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Full implementation of EU ViDA requirements for cross-border EU B2B transactions will become mandatory across all member states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Irish businesses already operating under the domestic system will transition to meet these EU obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Additionally, from November 2028, all businesses will be required to have the capability to receive e-invoices, regardless of whether they are yet obliged to issue them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-it-means-for-businesses-today\">What it means for businesses today<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">With a lead time of 3 years for large VAT-registered companies, and 4 years for all VAT-registered companies, it should give enough time to prepare for what will be a major change in processes and systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It will be a major transformation for small businesses, that may have limited IT capacity and for instance may employ a bookkeeper to update their books and prepare VAT returns, normally on a bi-monthly basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For such businesses, changing to daily reporting will be a significant change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But for all companies, planning will need to start now, as the transition will require time and investment for the necessary system upgrades and process changes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first step will be to assess the quality of your current underlying data and its flows across the company in terms of accounting, invoicing and reporting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bear in mind that ViDA requires that e-invoices be in a structured format that is machine-readable and where key details are in key fields that can be automatically processed by IT systems.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, during this initial process, you should identify the gaps relative to structured e-invoices, including looking out for inconsistent data formats.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the forthcoming structured e-invoicing regime, a simple PDF image alone may not meet the definition of a \u2018structured e-invoice\u2019. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, hybrid formats \u2014 such as PDFs with embedded XML \u2014 may be acceptable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-further-steps-include\">Further steps include:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Consider what investment may be required (software upgrades, vendor costs, training).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Communicate with staff across departments such as finance, sales and IT to make sure they are aware of the upcoming changes and how processes will be changing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep up-to-date with Revenue in terms of the rollout of ViDA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Guidance and technical specifications will be published ahead of each phase to ensure smooth onboarding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lastly, use the change as an opportunity to improve overall efficiencies in terms of data collection and reducing manual processes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, with this increasing digitalisation, your company will have more data at its fingertips and could enable your business to gain more insights.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-technical-requirements\">Technical requirements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As outlined above, the ViDA Directive requires that e-invoices use structured data formats that enable automatic processing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These must comply with <a href=\"https:\/\/ec.europa.eu\/digital-building-blocks\/sites\/spaces\/DIGITAL\/pages\/467108950\/EN+16931+compliance\" target=\"_blank\" rel=\"noreferrer noopener\">European Standard EN16931<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new system will use various existing technical infrastructures, including the Pan-European Public Procurement Online (PEPPOL) framework, already used by some Irish public sector bodies for e-invoices since 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This infrastructure provides a secure, standardised platform for electronic document exchange that businesses can readily adopt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Revenue will issue guidance on these specifications in the years to come.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-role-of-software-providers\">Role of software providers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As VAT obligations shift to continuous, digital, and standardised procedures, your software provider will play a key role in managing the process.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, you need to check whether your <a href=\"https:\/\/www.sage.com\/en-ie\/sage-business-cloud\/accounting\/features\/vat\/\" target=\"_blank\" rel=\"noreferrer noopener\">accounting\/ERP\/invoicing system<\/a> supports Standard EN16931 e-invoices and can transmit the required data to Revenue in real-time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In terms of e-invoices, you should ensure that your software system can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issue structured e-invoices in EN16931 format<\/li>\n\n\n\n<li>Deliver invoices machine-to-machine, not just PDFs<\/li>\n\n\n\n<li>Manage both domestic and cross-border B2B e-invoices<\/li>\n\n\n\n<li>Validate VAT numbers in real-time.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In terms of real-time reporting, your software will need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Automatically report transaction data through Revenue&#8217;s APIs<\/li>\n\n\n\n<li>Handle Digital Reporting Requirements (DRR) for cross-border sales<\/li>\n\n\n\n<li>Generate reports immediately.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-benefits-of-vida\">Benefits of ViDA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In the long run, ViDA should benefit businesses, as the current VAT rules are complex, especially for small and medium-sized enterprises operating across multiple EU member states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For instance, there are different required formats and different filing rules across member states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, the implementation of standardised digital e-invoicing should simplify procedures.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ViDA will also help to combat VAT fraud through fast, automatic and digital exchange of information between companies and tax authorities and between individual EU tax authorities on cross-border B2B transactions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-does-ireland-compare-with-other-eu-members\">How does Ireland compare with other EU members<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The ViDA Directive, which was adopted by the EU in March 2025, is scheduled to be fully implemented by July 2030.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From that date, businesses that trade across EU borders will need to use the new system to continue to have access to the current 0% VAT on EU Business-to-Business (B2B) cross-border trade.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, Ireland lags behind in terms of e-invoices. It is one of very few EU member states not yet operating or rolling out mandatory e-invoicing, with reporting still only required on a three-month basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In terms of how EU member states are approaching the rollout, initially member states are making B2G (Business-to-Government) transactions mandatory and then progressing to B2B.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Italy has required B2B e-invoicing since 2019, and Romania introduced mandatory B2B e-invoicing in 2024. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While Ireland, along with Cyprus and Malta, has made the least progress.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In Ireland, in terms of B2G, while public-sector bodies can send and receive e-invoices, suppliers are not required to issue them.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-further-aims-of-vida\">Further aims of ViDA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The implementation of e-invoicing and real-time reporting is the first pillar in terms of the broader implementation of ViDA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pillar 2 will focus on updating VAT rules for companies that sell services via marketplaces\/platforms, with the aim of levelling the playing field between platforms and traditional providers in the short-term accommodation rental and ride-hailing sectors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Currently, many online providers do not pay VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, a person renting out their apartment or drivers are not always required to register for VAT or are often unaware of their obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the new rules, the platform will be responsible for collecting and remitting the VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pillar 3 will enable single VAT registration across EU member states rather than one per country.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The use of One-Stop Shop (OSS) has already reduced the need for businesses to register for VAT in other member states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, there are still some gaps. ViDA seeks to close these gaps with Single VAT Registration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It will also extend OSS to cover B2C (Business-to-Consumer) sales and the reverse charge mechanism for B2B sales (this is a simplification measure by which the buyer accounts for the VAT, rather than the seller).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essentially, with ViDA, companies will no longer need to hold multiple costly VAT registrations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, they can report and pay VAT for all EU sales in one place, via a single online portal, and in one language.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-can-business-do-now\">What can business do now<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While the first phase of ViDA for Irish businesses is still a few years away, you should start preparing now.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below are some key actions that your business can do now:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assign an internal ViDA working group<\/li>\n\n\n\n<li>Map your invoicing flows \u2013 where date originates, who touches it and how it is validated<\/li>\n\n\n\n<li>Clean your core data in terms of VAT numbers, tax codes, legal names etc<\/li>\n\n\n\n<li>Train your finance, sales and IT staff on the new processes, roles and exception handling<\/li>\n\n\n\n<li>Run a pilot with a few B2B domestic customers\/suppliers to test end-to-end exchange and reporting<\/li>\n\n\n\n<li>Keep track of Revenue updates<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In terms of your IT system:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Speak to your software provider about its ViDA upgrade roadmap<\/li>\n\n\n\n<li>Confirm whether your system can generate structured invoices in the EN16931 format<\/li>\n\n\n\n<li>Confirm whether your system can communicate with Revenue\u2019s APIs for real-time reporting<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-final-thoughts\">Final thoughts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">E-invoicing and real-time reporting represents a major shift from periodic VAT returns and will significantly reshape VAT compliance for businesses operating in Ireland and across the EU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the long run, the shift should reduce costs, minimise fraud, and provide Irish businesses with a more streamlined operating model for cross-border EU trade.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, until there is full harmonisation, businesses should continue to keep track of the varying local e-invoicing and reporting rules across member states.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Crucially, early preparation will be essential to avoid disruption. And your IT partner will be central to making the transition seamless.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Discover how <a href=\"https:\/\/www.sage.com\/en-ie\/accounting-software\/invoicing\/\" target=\"_blank\" rel=\"noreferrer noopener\">invoicing software<\/a> can help you stay organised, get paid faster, and focus on growing your business.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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\/automation\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tAutomation\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\/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\/electronic-payments\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\telectronic payments\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\/financial-decisions\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tfinancial decisions\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\/make-receive-payments\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tMaking and receiving payments\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\/payment-processing\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tpayment processing\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\/payments\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayments\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\/state-of-small-business\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tState of Small Business\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-18383 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-career-development tag-employee-retention tag-hr-process tag-hr-processes-medium-businesses tag-looking-after-your-employees tag-payroll tag-state-of-small-business business_type-small-business business_type-medium-sized-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg\" class=\"card-post__image\" alt=\"A woman looks to camera with the Sage glow line in the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-684x384.jpeg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-768x518.jpeg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" 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\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\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<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-28T13:01:10+01:00\">28 July, 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\">12 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\/what-is-the-organisational-skills-gap\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tWhat is the organisational skills gap and how can businesses close it?\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\tDiscover how to identify and close the organisational skills gap. Learn practical strategies for workforce planning, skills development, internal mobility, and skills-based hiring.\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-18036 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-employee-benefits tag-employee-engagement tag-looking-after-your-employees tag-payroll tag-small-business-saturday tag-state-of-small-business 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\/payroll-compliance-in-ireland-for-small-businesses\/\"\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\/08\/GettyImages-1272758830-1440x810-1-684x384.jpg\" class=\"card-post__image\" alt=\"Colleagues around a table\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/08\/GettyImages-1272758830-1440x810-1-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/08\/GettyImages-1272758830-1440x810-1-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2024\/08\/GettyImages-1272758830-1440x810-1.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=\"2026-06-29T12:10:42+01:00\">29 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\">6 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\tPayroll compliance in Ireland: your 2026 checklist for small businesses\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-17991 post type-post status-publish format-standard has-post-thumbnail hentry category-people-leadership category-trends-insights tag-ai tag-automation tag-business-intelligence tag-hr-process tag-hr-processes-medium-businesses 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\/what-is-ai-in-hr\/\"\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\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg\" class=\"card-post__image\" alt=\"A woman stands in front of the Sage glowline in front of a black background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/06\/Ai-in-HR-infographic-image-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=\"2026-06-19T16:33:22+01:00\">19 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\">10 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 AI in HR and how can you use it responsibly?\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, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/Sage_Cantelowes1444_All-Uses.jpg 999w\" 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=\"2026-04-13T11:11:45+01:00\">13 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\">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\tThree-way matching in accounts payable: What it is and why it matters\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-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>With significant new regulations coming online in terms of e-invoicing and real-time reporting, what does your business need to do now to prepare?<\/p>\n","protected":false},"author":912,"featured_media":14413,"menu_order":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"[{\"keyword\":\"e-invoicing 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