Ireland’s Revenue confirmed that VAT-registered large corporations will fall within Phase One of the VAT Modernisation programme, requiring domestic B2B e-invoicing and data reporting from 1 November 2028 as part of preparations for the EU’s VAT in the Digital Age (ViDA) initiative.
Ireland’s Revenue confirmed on 10 February 2026 that the “large corporates” will be considered within scope for Phase One of VAT Modernisation programme.
This announcement follows Revenue’s publication of VAT Modernisation: Implementation of e-invoicing in Ireland in October 2025, which details implementation plans for domestic e-invoicing in preparation for the EU’s VAT in the Digital Age (ViDA) initiative.
From 1 November 2028, VAT-registered large corporates will be required to issue eInvoices and report a subset of relevant data to Revenue for domestic business-to-business (B2B) transactions. From the same date, all businesses in Ireland must be able to receive structured e-invoices.
For the purposes of Phase One, a business will be considered a large corporate if it is:
- a VAT-registered business whose tax affairs are managed by Large Corporates Division in Revenue and
- established or has a fixed establishment in Ireland.
Businesses in scope must issue eInvoices in a structured electronic format (for example, XML) that complies with European Standard EN16931. Unstructured formats such as PDFs or scanned paper documents do not meet the e-invoicing requirement.
Businesses that fall within the Phase One scope should begin preparations now, including reviewing systems for e-invoicing capability, engaging with software providers to ensure technical readiness, and planning any required system and process changes.
This early implementation phase will provide Irish businesses with valuable experience ahead of the broader ViDA requirements that will apply to cross-border EU trading from July 2030.
Revenue recognises that implementing e-invoicing represents a significant change for businesses and is committed to providing comprehensive support throughout the transition process.
Revenue will write to large corporates in the coming weeks to confirm their inclusion in Phase One and will continue to engage with businesses, industry and professional bodies, software providers and other stakeholders as ViDA and VAT Modernisation progress.
These changes will support businesses by facilitating the digitalisation and automation of their internal business and reporting processes, while providing Revenue with additional tools to fight VAT fraud and ensure compliance.
