Ireland’s Finance Bill Sets Out E-Invoicing Scope and VAT Reporting Deadlines
Ireland has published draft legislation specifying which businesses would fall within its e-invoicing mandate and when they would have to report transaction data to Revenue.
Published on 19 October 2026, Finance (No. 2) Bill 2026 adds legal detail to Ireland’s previously announced VAT modernisation roadmap, including scope dates, reporting deadlines and invoice controls. The provisions remain subject to the legislative process.
Under section 51, mandatory structured invoicing would begin on 1 November 2028 for VAT-accountable businesses established in Ireland whose tax affairs were administered by Revenue’s Large Corporates Division on 1 January 2027. The requirements would cover taxable domestic supplies to businesses established in Ireland and to public bodies.
From 1 November 2029, coverage would expand to include VAT-accountable businesses established in Ireland that were administered by the division on 1 January 2028, or undertake intra-EU supplies or acquisitions of goods or services.
For mandatory reporting, specified transaction data would have to reach Revenue when the invoice is issued or should have been issued. Third parties could report on a business’s behalf, while the precise dataset and transmission arrangements would be set through regulations.
The draft would also allow structured e-invoices to be issued without the recipient’s prior agreement and require customer identification numbers on those invoices. Businesses issuing or receiving them would need controls covering authenticity, integrity and a reliable audit trail, and would have to maintain invoices in structured electronic format.
The legislative amendments would take effect from 1 January 2027, ahead of the first mandatory invoicing and reporting phase in November 2028.
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