Ireland: The 2028 e-invoicing mandate will make structured B2B invoices mandatory for large corporates and require all VAT-registered businesses to receive them. The deadline is 1 November 2028, with real-time reporting to Revenue. Businesses must adopt EN 16931 format and Peppol network.
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LinkedIn Article by e-Invoice.app · 6 days ago
Ireland's mandatory e-invoicing for large corporates starts 1 November 2028. Revenue has defined large corporates as those managed by its Large Corporates Division and established in Ireland. All Irish businesses must be able to receive structured e-invoices from that date.
Revenue · 8 days ago
Ireland will require large VAT-registered corporates to issue eInvoices for domestic B2B transactions from 1 November 2028. The eInvoices must comply with EN 16931 and a subset of data must be reported to Revenue.
Crowe · 13 days ago
Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.
Agriland · 13 days ago
Ireland's VAT Flat Rate Scheme for farmers is reviewed annually, with the flat-rate addition falling to 4.5% from 1 January 2026. The scheme allows unregistered farmers to add a percentage charge to invoices to VAT-registered businesses, compensating for input VAT.
Global VAT Compliance · 16 days ago
Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.
Orbitax · 22 days ago
Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.
Key Takeaways
Ireland's Revenue requires large corporates to issue EN 16931-compliant e-invoices and report them in real-time from 1 November 2028.
From 1 November 2028, all B2B invoices in Ireland must be EN 16931-compliant; PDF or paper invoices are no longer permitted.
Peppol is expected to be the delivery network for B2B e-invoices in Ireland from 1 November 2028, though the exact transmission method has not yet been confirmed.
From 1 November 2028, large Irish corporates must report e-invoice data to Revenue in real-time as part of the Digital Reporting Requirements under the EU ViDA framework.
Under Phase 1 starting 1 November 2028, small businesses are not required to issue e-invoices but must be able to receive them.
Primary source
Read the full article at SymtraxThis summary was published on VATfaqs.com on 29 July 2026. It relates to VAT developments in Ireland. The original source is Symtrax.
