RSM Ireland’s Spring 2026 VAT newsletter highlights key updates from Irish Revenue, including a new e‑invoicing mandate for large corporates, a 9% VAT rate for qualifying apartment construction, and guidance on Relevant Contracts Tax and fraud prevention.
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Fintua · about 1 month 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 · about 2 months 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 · 2 months 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 · 2 months 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 · 3 months 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 · 3 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.
From 1 November 2028, VAT‑registered large corporates must issue structured e‑invoices and report domestic B2B transactions digitally.
The rate is reduced to 9% for supplies and construction of qualifying apartments and apartment blocks from 26 November 2025 to 31 December 2030.
After completion, construction services revert to the first reduced rate of 13.5%.
VAT at 9% should be accounted for under the reverse charge basis by the Principal Contractor when RCT applies.
This summary was published on VATfaqs.com on 7 May 2026. It relates to VAT developments in Ireland. The original source is RSM Ireland.
