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.
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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
From 1 November 2028, large corporates must issue eInvoices and report a subset of relevant data to Revenue for domestic B2B transactions.
They must be issued in a structured electronic format such as XML that complies with European Standard EN16931; PDFs or scanned paper documents are not acceptable.
A VAT‑registered business whose tax affairs are managed by Revenue’s Large Corporates Division and that is established or has a fixed establishment in Ireland.
From 1 November 2028, all businesses must be able to receive structured eInvoices.
The ViDA cross‑border rules will apply from July 2030.
Primary source
Read the full article at RevenueThis summary was published on VATfaqs.com on 12 February 2026. It relates to VAT developments in Ireland. The original source is Revenue.
