What is the effective date for the mandatory e‑invoicing requirement in Ireland’s Phase One VAT Modernisation?

The requirement takes effect on 1 November 2028.

Which invoice format must Irish businesses use for e‑invoicing under Phase One?

They must issue structured electronic invoices compliant with the European Standard EN16931.

Who is considered a "large corporate" for Phase One of Ireland’s VAT Modernisation?

A VAT‑registered business managed by Revenue’s Large Corporates Division and established in Ireland or with a fixed establishment there; no turnover or employee threshold applies.

Are all VAT‑registered businesses in Ireland required to receive structured e‑invoices?

Yes, from 1 November 2028 all VAT‑registered businesses must be capable of receiving structured e‑invoices, even if they are not required to issue them under Phase One.

Irish Revenue Confirms What Constitutes a Large Corporate for Phase One of VAT Modernisation

Ireland e-invoicing: what counts as a 'large corporate' in Phase One?

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.

Large corporates for Phase One of VAT modernisation

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.

Hospitality VAT reduction now in effect: What businesses need to know

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.

How is the VAT flat rate for farmers calculated?

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.

Ireland Permanent 9% VAT rate for food and hairdressing services

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.

Ireland Reintroduce 9% VAT Rate for Food Businesses and Hairdressers

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.