Revenue released a press release last week confirming that a VAT registered business established or with a fixed establishment in Ireland and whose tax affairs are handled by the Large Corporates Division (LCD) in Revenue is within the scope of phase one of the roll out of the VAT modernisation programme in Ireland. From 1 November 2028, such businesses will be required to implement mandatory eInvoicing and report a subset of relevant data for domestic business-to-business (B2B) transactions.
Revenue has outlined its commitment to providing extensive support during the transition phase and will write to identified large corporates in the coming weeks to confirm their inclusion in phase one of the rollout.
Crucially, from 1 November 2028, all businesses, not just large corporates, must be able to receive structured eInvoices.
Large corporates are being encouraged to begin preparations now by reviewing systems for eInvoicing capability, engage software providers to ensure technical readiness and plan for system and process changes. The European VAT in the Digital Age (ViDA) Directive requires businesses to issue eInvoices which are compliant with European Standard EN16931. PDFs, paper scans, or other unstructured formats will not be acceptable.
Revenue will continue to engage with businesses, industry and professional bodies, software providers and other stakeholders as ViDA and VAT Modernisation progress and we will keep members updated on developments as they arise. Relevant enquiries can be sent to vatmodernisation@revenue.ie
Further details on Revenue’s plans for implementing domestic eInvoicing in advance of ViDA are included in the report VAT Modernisation: Implementation of eInvoicing in Ireland which was published in October 2025 and in our related newsletter item.
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