Ireland’s Revenue has clarified that large corporates managed by its Large Corporates Division will be required to adopt e‑invoicing from 1 November 2028, while financial services firms will not be in scope for Phase One but must still receive e‑invoices from that date, with full implementation starting in November 2029. The move aligns with the EU’s VAT in the Digital Age initiative and will be followed by real‑time VAT reporting.
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LinkedIn Article by e-Invoice.app · about 4 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 · 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.
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Key Takeaways
Phase One becomes effective on 1 November 2028.
VAT‑registered large corporates managed by the Irish Revenue’s Large Corporates Division are included in Phase One.
They must still be able to receive e‑invoices from November 2028, with full implementation starting in November 2029.
Primary source
Read the full article at EY Global Tax NewsThis summary was published on VATfaqs.com on 24 February 2026. It relates to VAT developments in Ireland. The original source is EY Global Tax News.
