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.
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Crowe · 5 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.
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Meridian Global Services · 19 days ago
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.
Key Takeaways
From 1 November 2028, Ireland's Revenue requires VAT-registered large corporates to issue eInvoices for domestic B2B transactions.
Under Ireland's Phase One e-invoicing, eInvoices must comply with the European Standard EN 16931.
Large corporates must report a subset of relevant data from each eInvoice to Revenue as part of Ireland's Phase One e-invoicing.
A large corporate is a VAT-registered business whose tax affairs are managed by Revenue's Large Corporates Division or that has a fixed establishment in Ireland.
From 1 November 2028, all businesses in Ireland must be able to receive structured eInvoices.
Primary source
Read the full article at RevenueThis summary was published on VATfaqs.com on 21 July 2026. It relates to VAT developments in Ireland. The original source is Revenue.
