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.

In this week’s cross-border trading corner, we bring you the latest guidance updates and publications. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. You can also read an email from the APHA Borders Directorate Communications Team about the frequency rates for physical checks on certain goods entering the EU. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: NATO form 302 and customs procedures for military movements in and out of the UK, UK armed forces declaration process and associated customs procedures for military freight movements into and out of the UK, Making an indirect export from Northern Ireland, External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service, Apply to use simplified declarations for imports you entered in your records without authorisation, Safety and security declarations, Safety and security import requirements: entry summary declarations, Report a problem using the Customs Declaration Service, and HMRC email updates, videos and webinars about importing and exporting.  

The OECD Forum on Harmful Tax Practices (FHTP) has completed its fifth annual monitoring process for the effectiveness in practice of the substantial activities requirements in no or only nominal tax jurisdictions. Ireland was one of the three newly introduced regimes examined, and was assessed as not harmful.

On Tuesday, 24 February 2026, the European Parliament Subcommittee on Tax Matters will host two public hearings to discuss how to address the equity-debt bias in taxation and the feasibility of a 28th tax regime and its potential to support EU competitiveness. The subcommittee will also discuss the draft report on a coherent tax framework for the EU's financial sector. The draft report addresses the fragmentation of the EU financial sector and calls for a fair contribution of the sector.

On 16 and 17 March 2026, the European Commission and the European Parliament will co-host the fourth EU Tax Symposium. The event is to bring together finance ministers, politicians, policymakers, academics and others to discuss the future of EU tax systems under the theme The future of taxation: Inequality and growth in the global economy. Registration is now open for the symposium which will take place in Brussels and will also be livestreamed.

Revenue has updated its stamp duty guidance on transfers of land to young trained farmers to reflect the Finance Act 2025 extension of this relief. The relief has been extended by a further four years making it available for instruments executed up to and including 31 December 2029. The guidance has also been updated to provide instructions for claiming a stamp duty repayment under section 81AA Stamp Duty Consolidation Act 1999 through Revenue’s eRepayments system.

Revenue has published a further warning of fraudulent emails, SMS (text messages) and phone calls seeking personal information from taxpayers. Revenue has updated its website to highlight recent fraudulent emails claiming that taxpayers are ‘due an audit’ and providing a link instructing them to schedule the audit by a specified date. Taxpayers who have provided Revenue account details in response to an email, SMS or phone call are advised to reset their password immediately. Taxpayers are advised to contact their bank or credit card provider if they have provided bank or card details.

The guidance relating to PAYE monthly and annual estimates has been archived as it relates to payroll reporting obligations applicable up to and including 31 December 2018.

The latest Finance Bill, which is officially titled Finance (No. 2) Bill 2024-26, continues its progress through the parliamentary process. The Bill will eventually become Finance Act 2026. Last week the Bill completed Committee Stage on 6 February and is now at Report Stage, the final stage where amendments can be made. Report Stage, the date for which has not yet been set, will be followed by Third Reading in the House of Commons before the Bill moves on to the House of Lords. At Public Bill Committee stage, a range of amendments were made to the Bill details of which are set out in a policy paper published last month. The amendments to the Bill to increase the £1 million allowance for agricultural property relief and business property relief to £2.5 million were previously debated and agreed during the Committee of the Whole House debates which took place on 12 and 13 January 2026.

Revenue has updated its accelerated wear and tear allowances guidance on gas vehicles and refuelling equipment and energy efficient equipment to reflect an extension of these reliefs to 31 December 2030, as provided for by Finance Act 2025.

Revenue has updated its capital acquisitions tax exemptions guidance to reflect the update provided by Finance Act 2025 in relation to retirement benefits. The update confirms that the meaning of a ‘retirement fund’ extends to any remaining balance in an Automatic Enrolment account where the participant dies after reaching pensionable age.

Revenue has published its Q4 2025 service delivery report, outlining key data and insights on real‑time reporting, taxpayers’ online access to information, and the direct engagements initiated by taxpayers during the quarter. The report outlines that 464,085 tax returns were filed via ROS and 2,382,427 LPT transactions were processed in the quarter which is reflective of the relevant deadlines in the quarter. A total of €3.46 billion was repaid by Revenue. In terms of online inquiries, the report confirms that 604,301 MyEnquiries were received by Revenue in the last quarter of 2025 and an estimated response time was applied in 114,909 cases. The report outlines that the estimated response time given was met or exceeded in 64 percent of the responses. A total of 467,162 calls had the ‘hold my place in queue’ service available and the percentage of relevant callers who availed of this service had increased to 19.5 percent from the previous quarter which had been at 14.75 percent.