Large Corporates Phase One

VAT Modernisation - Phase One

Ireland will begin Phase One of the implementation of eInvoicing on 1 November 2028. In this phase, established Value-Added Tax (VAT) registered large corporates making taxable supplies are impacted. They will be required to issue eInvoices and digitally report for domestic business to business (B2B) transactions.

All businesses in Ireland, including large corporates, will also be required to receive eInvoices from this date.

Definition

An eInvoice is an invoice which is issued, transmitted, and received, in a structured electronic format that allows for end-to-end automated processing. The eInvoice must comply with European Standard EN 16931-1 and excludes unstructured formats like PDF or scanned paper copies.

This is the first step as Ireland prepares for the transition to eInvoicing before the mandatory European Union (EU) ViDA deadline in July 2030.

Who is in scope?

Phase One will apply to businesses in the following ways.

Sending eInvoices

From 1 November 2028, established VAT registered large corporates making taxable supplies in Ireland must:

• send eInvoices for taxable supplies to Irish business customers
• and
• report a subset of relevant data from the eInvoice to Revenue.

Receiving eInvoices

From 1 November 2028, all businesses in Ireland are required to be able to receive eInvoices. Large corporates will also be required to be able to receive eInvoices from this date.

What is a ‘large corporate’ for eInvoicing

For Phase One, a business will be considered a large corporate for eInvoicing purposes if they are:

• a VAT-registered business making taxable supplies whose tax affairs are managed by Large Corporates Division in Revenue on 1 January 2027
• and
• established, or have a fixed establishment, in Ireland.

If your business meets the above criteria, it will be required to:

• issue eInvoices for domestic B2B transactions from November 2028
• and
• report a subset of relevant data from the eInvoice to Revenue.

Preparing for Phase One

If your business is in scope for issuing eInvoices in Phase One, you should begin to prepare now.

Visit our All businesses page for information on how your business can prepare for eInvoicing.

Join our mailing list to ensure your business stays informed and receives updates on eInvoicing as they are announced.

Additional notes

Businesses transferred from Large Corporates Division after 1 January 2027

Revenue recognises the management of a business’s tax affairs can move between Revenue Divisions.  Businesses in Large Corporates Division on 1 January 2027 are in scope for mandatory eInvoicing and digital reporting from 1 November 2028.  Where a business is moved from Large Corporate Divisions to another Revenue Division after 1 January 2027, the Phase One date still applies.

Businesses in Large Corporates Division on 1 January 2028

Where businesses are assigned to Large Corporates Division after 1 January 2027 and remain there on 1 January 2028, a later commencement date applies. These businesses will be in scope for mandatory eInvoicing and digital reporting from 1 November 2029.  All businesses must be ready to receive eInvoices from 1 November 2028.

Next steps

Revenue will engage with large corporates included in Phase One.

We will continue to engage with businesses, industry and professional groups, software providers and key stakeholders, impacted by both the ViDA and VAT modernisation changes.

We will publish guidance, technical specifications, and support materials over the coming months.

If you have enquiries about ViDA and VAT modernisation, please email vatmodernisation@revenue.ie.