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.
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LinkedIn Article by e-Invoice.app · about 2 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
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.
Primary source
Read the full article at McCann FitzGeraldThis summary was published on VATfaqs.com on 16 February 2026. It relates to VAT developments in Ireland. The original source is McCann FitzGerald.
