Ireland's Revenue has confirmed that large corporates will be required to issue structured e‑invoices for domestic B2B transactions from 1 November 2028, as part of the phased rollout of the EU ViDa e‑invoicing and real‑time reporting initiative. The regime will expand to all cross‑border EU B2B transactions benefiting from 0% VAT in Phase Two (November 2029) and to all cross‑border B2B transactions under the EU directive from 1 July 2030.
Large corporates must begin issuing structured e‑invoices for domestic B2B transactions from 1 November 2028.
Only structured XML files that comply with the EN16931 European Standard qualify as e‑invoices.
The EU ViDa Directive takes effect on 1 July 2030, requiring all cross‑border B2B transactions to comply with structured e‑invoicing.
Phase Two, starting November 2029, will extend e‑invoicing obligations to all VAT‑registered businesses carrying out cross‑border EU B2B transactions that benefit from 0% VAT.
Revenue confirmed the scope of large corporates on 10 February 2026.
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Fintua · 3 days ago
Ireland is rolling out a domestic eInvoicing regime, beginning with large corporates in November 2028 and expanding to all VAT‑registered businesses by July 2030. The initiative aligns with the EU’s ViDA framework and uses the EN 16931 standard for structured invoices, aiming to improve real‑time reporting and fraud prevention.
Fintua · 17 days ago
Fintua’s blog post reviews Ireland’s upcoming e‑invoicing mandate under the EU’s Digital Reporting Requirements, outlining the phased implementation schedule and the planned adoption of Peppol. It highlights the 10‑day invoicing window, the 2030 compliance deadline, and the role of AI in ensuring data quality. The piece serves as a practical guide for Irish businesses preparing for the new digital VAT regime.
Shared Services Link · about 1 month ago
Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.
EY Global Tax News · about 1 month ago
Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
BDO Ireland · about 1 month ago
On 8 October 2025, Irish Revenue released a roadmap for implementing the EU's ViDA e‑invoicing and real‑time reporting requirements. The plan phases the rollout, with large corporates required to adopt the system in November 2028, all VAT‑registered businesses in intra‑EU B2B trade by November 2029, and full compliance for all cross‑border EU B2B transactions by 1 July 2030. The definition of a large corporate was clarified on 10 February 2026.
Meridian Global Services · about 2 months ago
Irish Revenue has clarified that for Phase One of its VAT Modernisation programme, a "large corporate" is defined by management by the Large Corporates Division rather than turnover. From 1 November 2028, all VAT‑registered businesses in Ireland must be able to receive structured e‑invoices, and those within scope must issue EN16931‑compliant e‑invoices and transmit data to Revenue. The programme introduces mandatory electronic invoicing and real‑time reporting for domestic B2B transactions.
