Ireland's mandatory e-invoicing for large corporates starts 1 November 2028. Revenue has defined large corporates as those managed by its Large Corporates Division and established in Ireland. All Irish businesses must be able to receive structured e-invoices from that date.

Ireland will require large VAT-registered corporates to issue eInvoices for domestic B2B transactions from 1 November 2028. The eInvoices must comply with EN 16931 and a subset of data must be reported to Revenue.

Ireland has reduced the VAT rate for hospitality services to 9% from 1 July 2026, replacing the previous 13.5% rate. The change applies to restaurants, catering, hot takeaway food and hairdressing services, and will remain until 31 December 2030.

Ireland's VAT Flat Rate Scheme for farmers is reviewed annually, with the flat-rate addition falling to 4.5% from 1 January 2026. The scheme allows unregistered farmers to add a percentage charge to invoices to VAT-registered businesses, compensating for input VAT.

Ireland: The 9% VAT rate for food, catering and hairdressing services became permanent on 1 July 2026, replacing the temporary measure. The standard 13.5% rate continues to apply to hotel accommodation, while the reduced rate also covers food and catering services provided by hotels.

Ireland will reintroduce a 9% VAT rate for food businesses, catering services and hairdressers from 1 July 2026. The reduced rate does not apply to hotel accommodation, but does apply to food and catering provided by hotels.

EU VAT registration may be required for US e-commerce sellers who store goods in Europe or import products into an EU country. The guide outlines registration timelines, filing frequencies, and fiscal representative requirements for key EU markets such as Ireland, Germany, Estonia, Netherlands, Spain, Latvia, Lithuania, United Kingdom, France, and Italy.

Ireland will introduce a 9% reduced VAT rate for restaurant, catering and hairdresser services from 1 July 2026, replacing the previous 13.5% rate. The change requires businesses to correctly allocate mixed supplies to the appropriate rates—accommodation remains at 13.5% and alcoholic drinks at 23%—to avoid penalties.

Ireland is set to introduce a comprehensive e‑invoicing mandate in phases, with B2B reception mandatory from November 2028 and full ViDA compliance by July 2030. The mandate will rely on the Peppol network, using Peppol BIS 3.0 for B2B and Peppol BIS/PINT‑EU 4.0 for cross‑border e‑reporting. Revenue will issue detailed guidance ahead of each phase.

RSM Ireland’s Spring 2026 VAT newsletter highlights key updates from Irish Revenue, including a new e‑invoicing mandate for large corporates, a 9% VAT rate for qualifying apartment construction, and guidance on Relevant Contracts Tax and fraud prevention.

Ireland is rolling out a domestic eInvoicing regime, beginning with large corporates in November 2028 and expanding to all VAT‑registered businesses by July 2030. The initiative aligns with the EU’s ViDA framework and uses the EN 16931 standard for structured invoices, aiming to improve real‑time reporting and fraud prevention.

Fintua’s blog post reviews Ireland’s upcoming e‑invoicing mandate under the EU’s Digital Reporting Requirements, outlining the phased implementation schedule and the planned adoption of Peppol. It highlights the 10‑day invoicing window, the 2030 compliance deadline, and the role of AI in ensuring data quality. The piece serves as a practical guide for Irish businesses preparing for the new digital VAT regime.

Irish Revenue has clarified the implementation schedule and scope for the B2B e‑invoicing and real‑time reporting regime under the ViDA reforms. The phased rollout begins in November 2028 for large corporates, expands to all VAT‑registered businesses in intra‑EU trade by November 2029, and covers all cross‑border B2B transactions from July 2030. Large corporates must issue structured e‑invoices and report key data, while all VAT‑registered businesses must be technically capable of receiving structured e‑invoices.

Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.

On 8 October 2025, Irish Revenue released a roadmap for implementing the EU's ViDA e‑invoicing and real‑time reporting requirements. The plan phases the rollout, with large corporates required to adopt the system in November 2028, all VAT‑registered businesses in intra‑EU B2B trade by November 2029, and full compliance for all cross‑border EU B2B transactions by 1 July 2030. The definition of a large corporate was clarified on 10 February 2026.

Irish Revenue has clarified that for Phase One of its VAT Modernisation programme, a "large corporate" is defined by management by the Large Corporates Division rather than turnover. From 1 November 2028, all VAT‑registered businesses in Ireland must be able to receive structured e‑invoices, and those within scope must issue EN16931‑compliant e‑invoices and transmit data to Revenue. The programme introduces mandatory electronic invoicing and real‑time reporting for domestic B2B transactions.

Ireland's Revenue has confirmed that large corporates will be required to issue structured e‑invoices for domestic B2B transactions from 1 November 2028, as part of the phased rollout of the EU ViDa e‑invoicing and real‑time reporting initiative. The regime will expand to all cross‑border EU B2B transactions benefiting from 0% VAT in Phase Two (November 2029) and to all cross‑border B2B transactions under the EU directive from 1 July 2030.

Ireland has announced a phased rollout of mandatory B2B e‑invoicing, starting with large corporates in November 2028 and culminating in full ViDA compliance by July 2030. The new system will use the PEPPOL framework and EN 16931 structured data, requiring all businesses to receive structured e‑invoices. The change aligns Ireland with the EU’s digital VAT agenda and will modernise VAT administration.

Ireland’s Revenue has identified the large corporates that will be subject to Phase One of the VAT Modernisation programme, requiring them to issue structured eInvoices from 1 November 2028. All Irish businesses must also be able to receive such eInvoices from the same date, ahead of the EU-wide ViDA cross‑border rules set for July 2030.

Ireland’s Revenue has confirmed a phased launch of mandatory B2B e‑invoicing and e‑reporting, starting with large corporations in November 2028 and expanding to all taxpayers by November 2029. The EU‑wide ViDA e‑invoicing system for intra‑community transactions will come into force in July 2030. The initiative follows a public consultation that ran from 13 October 2023 to 31 January 2024.