Revenue Confirms Timeline and Scope for Ireland’s B2B E-Invoicing Regime
A February 2026 announcement has provided further clarity on Ireland’s upcoming B2B e-invoicing and real-time reporting regime, aligning national plans with the EU’s VAT in the Digital Age (ViDA) reforms. On the 10th February 2026, Irish Revenue confirmed key elements of the implementation timeline and scope.
While the update did not introduce a new policy direction, it firmed up timelines and definitions that will shape when and how businesses must comply.
Key clarifications from the February update include:
- Confirmation of a phased rollout for domestic B2B e-invoicing and continuous transaction reporting
- Formal clarification of how “large VAT-registered corporates” will be defined for Phase 1
- An indication that Revenue will write directly to affected businesses to confirm Phase 1 inclusion
Definition of “large corporate” (Phase 1 – from November 2028):
A business will be treated as a “large corporate” where it:
- Is VAT-registered in Ireland
- Has its VAT affairs managed by Revenue’s Large Corporates Division
- Is established in Ireland or has a fixed establishment in the State
Phased implementation timeline:
- November 2028: Domestic B2B e-invoicing and real-time reporting for large VAT-registered corporates
- November 2029: Extension to all VAT-registered businesses engaged in intra-EU B2B trade within the European Union
- July 2030: Full application of ViDA requirements to all cross-border B2B transactions
From Phase 1 onwards, large corporates must issue structured e-invoices for domestic B2B transactions and report key invoice data to Revenue. At the same time, all Irish VAT-registered businesses will need to be technically capable of receiving structured e-invoices.
Source:
https://www.revenue.ie/en/vat/vida-vat-modernisation/large-corporates-vat-modernisation.aspx