The Irish Revenue has issued a press release clarifying which businesses will be considered “large corporates” and included in Phase 1 of Ireland’s VAT Modernisation programme, scheduled for November 2028.
As previously outlined, mandatory e-invoicing and reporting of invoice data for B2B domestic transactions by VAT-registered large corporates will start in Ireland in November 2028. Businesses in scope must issue e-invoices in a structured electronic format (for example, XML) that complies with European Standard EN16931. From the same date, all businesses in Ireland must be able to receive structured e-invoices.
For Phase 1 purposes, a business is considered a large corporate when both of the following conditions are met:
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VAT registered business whose tax affairs are managed by Large Corporates Division in Revenue;
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established or has a fixed establishment in Ireland.
Revenue recommends that businesses within scope begin preparing now. Additionally, in the coming weeks, Revenue will contact large corporates to confirm their inclusion in Phase 1.
This initial implementation phase will give Irish businesses valuable practical experience ahead of the wider ViDA requirements that will apply to cross-border EU trade from July 2030 in Phase 3 of the e-invoicing implementation.
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