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.
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The Invoicing Hub · about 2 months ago
Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.
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Fintua · 3 months 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.
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Key Takeaways
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.
Primary source
Read the full article at McCann FitzGeraldThis summary was published on VATfaqs.com on 16 February 2026. It relates to VAT developments in Ireland. The original source is McCann FitzGerald.
