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.
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Revenue · 1 day 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.
HelloTax · 19 days ago
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.
Key Takeaways
In Ireland, a large corporate for Phase One is a business whose tax affairs are managed by Revenue's Large Corporates Division and that is established, or has a fixed establishment, in Ireland, as confirmed on 10 February 2026.
Ireland's mandatory e-invoicing for large corporates begins on 1 November 2028, when they must issue structured e-invoices and report data to Revenue.
E-invoices in Ireland must be issued, transmitted and received in a structured electronic format that complies with the European standard EN 16931, as required from 1 November 2028.
All Irish businesses must be able to receive structured e-invoices from 1 November 2028.
Large corporates must issue e-invoices for domestic B2B transactions and report specified data to Revenue from 1 November 2028.
Primary source
Read full article on LinkedIn by e-Invoice.appThis summary was published on VATfaqs.com on 23 July 2026. It relates to VAT developments in Ireland. The original source is LinkedIn Article by e-Invoice.app.
