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.
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LinkedIn Article by e-Invoice.app · about 5 hours ago
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.
Revenue · 2 days ago
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.
Crowe · 6 days ago
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.
Agriland · 7 days ago
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.
Global VAT Compliance · 10 days ago
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.
Orbitax · 16 days ago
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.
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Key Takeaways
They become mandatory on 1 July 2030.
VAT‑registered large corporates in Ireland must implement them for domestic B2B transactions starting November 2028.
A VAT‑registered business whose tax affairs are managed by the Large Corporates Division in Revenue and is established or has a fixed establishment in Ireland, as defined on 10 February 2026.
Starting November 2029 (Phase 2).
July 2030 (Phase 3).
Primary source
Read the full article at BDO IrelandThis summary was published on VATfaqs.com on 21 February 2026. It relates to VAT developments in Ireland. The original source is BDO Ireland.
