11 March 2026
Irish Revenue clarifies scope and timing of Ireland’s phased B2B e-invoicing regime
In February 2026, Irish Revenue issued important clarifications on the scope and sequencing of Ireland’s VAT modernisation programme implementing the EU’s VAT in the Digital Age (ViDA) reforms. Revenue confirmed that phase one of mandatory domestic B2B e‑invoicing and real‑time reporting will apply to VAT‑registered businesses whose VAT affairs are managed by Revenue’s Large Corporates Division and which are established in Ireland or have a fixed establishment in the State. Phase one is scheduled to commence on 1 November 2028. From that date, in‑scope businesses will be required to issue structured electronic invoices for domestic B2B transactions and transmit specified invoice data to Revenue. Revenue also confirmed that it will write directly to affected businesses to notify them of their inclusion in phase one. Importantly, Revenue reiterated that from 1 November 2028 all Irish VAT‑registered businesses, regardless of size, will need to be technically capable of receiving structured e‑invoices, even if they are not yet required to issue them.
Key takeaway
Businesses should assess whether they fall within Revenue’s Large Corporates Division and therefore potential phase‑one scope. All VAT‑registered businesses should begin considering systems readiness to receive structured e‑invoices well in advance of November 2028, even if mandatory issuance will apply later. Early planning will reduce compliance risk and implementation costs.