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.
Large corporates must begin issuing structured e‑invoices for domestic B2B transactions from 1 November 2028.
Only structured XML files that comply with the EN16931 European Standard qualify as e‑invoices.
The EU ViDa Directive takes effect on 1 July 2030, requiring all cross‑border B2B transactions to comply with structured e‑invoicing.
Phase Two, starting November 2029, will extend e‑invoicing obligations to all VAT‑registered businesses carrying out cross‑border EU B2B transactions that benefit from 0% VAT.
Revenue confirmed the scope of large corporates on 10 February 2026.
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Meridian Global Services · about 7 hours ago
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.
Banqup · 4 days ago
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.
Revenue · 5 days ago
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.
VatCalc · 7 days ago
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.
The Currency · 17 days ago
The article discusses how indirect tax functions are evolving from compliance to strategic partners, driven by AI, data, and new regulatory demands such as the OECD’s Pillar Two and the EU’s VAT in the Digital Age (ViDA). It highlights the impending mandatory e‑invoicing for Irish businesses in 2028 and the operational challenges companies face in preparing for real‑time reporting and data integration.
Medium · about 5 hours ago
This article explains the technical intricacies of the Peppol discovery process, detailing how participant identifiers are hashed and resolved via DNS to Service Metadata Publishers (SMPs). It highlights key components such as the Service Metadata Locator (SML), SMP metadata signing, and the lack of fallback routing, underscoring the importance of correct configuration for reliable e‑invoicing.
