Following the previously announced plans for a phased introduction of domestic B2B e-invoicing and real-time reporting, the Irish Government published the Finance (No. 2) Bill 2026 on October 19, 2026.
The Bill proposes a legislative framework for these requirements through amendments to the VAT Consolidation Act 2010. Implementation would begin on November 1, 2028, for taxpayers administered by Revenue’s Large Corporates Division. From November 1, 2029, it would extend to additional taxpayers, including those engaged in intra-Community transactions.
The proposed requirements also cover structured electronic invoicing in line with EN 16931 and the electronic transmission of specified transaction data to Revenue. Under the Bill, e-invoicing would not require the recipient’s prior consent. Regulations would specify the data to be reported and the form and manner of transmission.
The Bill must complete the legislative process before it becomes law.
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