VAT Modernisation – Ireland

VAT Modernisation. EU VAT. Domestic and International VAT. Revenue Guidance.

On 8 October 2025, the Irish Revenue Commissioners published a roadmap, detailing the phased implementation of mandatory structured e-invoicing and real-time digital reporting for B2B transactions to align with EU VAT in the Digital Age (ViDA) requirements by 1st July 2030. Compliant invoices, adhering to the EN16931 standard via the PEPPOL network, will replace unstructured formats like PDFs to improve efficiency, while a three-phase approach allows businesses to prepare for these significant VAT modernization changes.  For the full report, please click: “VAT Modernisation: Implementation of e-invoicing in Ireland.”  

Today, 10th February 2026, Revenue confirmed that phase one of Ireland’s VAT modernisation regime will commence on 1st November 2028.  It mandates that all VAT-registered large companies issue structured e-invoices (such as XML formats complying with European Standard EN16931) for domestic business-to-business transactions and report a subset of relevant data. Furthermore, from this same date, all businesses operating in Ireland must possess the capability to receive these structured e-invoices.  Unstructured formats like PDFs or scanned paper documents will no longer meet the compliance requirements. For the purposes of this initial phase, a business is defined as a large corporate if its tax affairs are managed by Revenue’s Large Corporates Division (formerly Large Cases Division) and it is established or has a fixed establishment in Ireland. The Revenue Commissioners intend to write to these affected businesses in the coming weeks to formally confirm their inclusion in Phase 1.

For full information, please click the following links:

https://www.revenue.ie/en/vat/vida-vat-modernisation/large-corporates-vat-modernisation.aspx

https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-021026-phase-one-vat-modernisation.aspx

For all your VAT and Revenue Compliance requirements, please contact us at info@accountsadvicecentre.ie

Please be aware that the information contained in this article is of a general nature.  It is not intended to address specific circumstances in relation to any individual or entity. All reasonable efforts have been made by Accounts Advice Centre to provide accurate and up-to-date information, however, there can be no guarantee that such information is accurate on the date it is received or that it will continue to remain so. This information should not be acted upon without full and comprehensive, specialist professional tax advice.