On 8 October 2025, the Revenue Commissioners published VAT Modernisation – Implementation of eInvoicing in Ireland (hereafter referred to as to the “Guidance”), its first official guidance setting out how domestic Business to Business (“B2B”) eInvoicing and real-time VAT reporting will be introduced in Ireland. Revenue’s Guidance uses the term “real-time reporting”. In practice, this may operate on a near real-time basis, recognising that technical specifications could permit a very short delay between invoice issuance and reporting (whereas true real time would involve no delay). As the Guidance states, “real-time reporting refers to sending a subset of relevant data from the eInvoice to the tax authority” as part of normal business processes.