Ireland's tax authority, Revenue, has published a paper setting out how the country will modernise VAT through structured electronic invoicing and real-time digital reporting, with large corporates the first to be covered from 1 November 2028.
Ireland’s Revenue has released a paper outlining the implementation of structured electronic invoicing (eInvoicing) and real-time digital reporting for VAT, as the Finance Bill (No. 2) 2026 moves through the legislative process.
The paper, “VAT Modernisation: Implementation of eInvoicing in Ireland – 2026 Update“, was published today, 21 October 2026. It explains what the legislation will mean for businesses and other stakeholders.
The Finance Bill (No. 2) 2026, published on 19 October, contains the legislative foundation for VAT modernisation. It provides for structured domestic eInvoicing and digital reporting in preparation for the EU’s VAT in the Digital Age (ViDA) requirements. The Bill proposes amendments to the Value-Added Tax Consolidation Act 2010, and its provisions remain subject to the legislative process.
Minister of State with responsibility for Financial Services, Credit Unions and Insurance Robert Troy TD moved the Bill to Second Stage debate yesterday.
Phased rollout unchanged
The phased rollout announced by Revenue in October 2025 remains unchanged.
Under Phase One, from 1 November 2028, VAT-registered large corporates, numbering about 2,400 businesses, must issue eInvoices and report a subset of that data to Revenue in real time for domestic business-to-business transactions. From the same date, all businesses in Ireland must be able to receive eInvoices.
Phase Two will begin on 1 November 2029, extending the domestic obligations to VAT-registered businesses engaged in cross-border EU trade.
Phase Three will begin on 1 July 2030, when the ViDA requirements become mandatory for cross-border EU transactions.
eInvoicing Hub and draft regulations
Revenue has launched an eInvoicing Hub on its website, bringing together guidance and an interactive guide to help businesses identify how they are affected.
Under “Reference Materials”, Revenue has published draft regulations covering the use of the Peppol network, the transmission of data to Revenue and data requirements. The regulations may be amended before they are finalised.
Peppol, a secure international network already used for eInvoicing by some Irish public bodies and by businesses across Europe, will be the default network for sending eInvoices and the mandated method for reporting data to Revenue. Revenue also intends to become Ireland’s designated Peppol Authority from 1 January 2027, taking over from the Office of Government Procurement.
Guidance for businesses
Large corporates can begin preparing now by reviewing their invoicing processes, engaging with solution providers and planning how eInvoicing will be integrated into their systems. Revenue said it would be prudent to wait for the technical specifications before finalising system builds, although early planning can proceed.
Businesses that will only be required to receive eInvoices from 1 November 2028 do not need to take any action at this time. Further guidance will be published on the hub.
Stakeholder engagement
Revenue will run a programme of communication events for businesses, tax practitioners, representative bodies and software providers from mid-November. Details will be announced on the eInvoicing Hub shortly.
Revenue said it recognises eInvoicing is a significant change for many businesses and is committed to supporting them through the transition. Enquiries about ViDA and VAT modernisation can be sent to [email protected].
This announcement was made on 22 October 2026.
