ViDA and VAT modernisation
Large corporates for Phase One of VAT modernisation
VAT Modernisation - Phase One
Ireland will begin Phase One of the implementation of eInvoicing on 1 November 2028. During this phase, Value-Added Tax (VAT) registered large corporates will be required to issue eInvoices for domestic Business to Business (B2B) transactions.
Definition
An eInvoice is an invoice which is issued, transmitted, and received, in a structured electronic format that allows for automated processing. The eInvoice must comply with the European Standard EN 16931 and exclude unstructured formats like PDF or scanned paper.
This is the first step as Ireland prepares to transition, and adapt, to eInvoicing before the mandatory European Union (EU) ViDA deadline.
Who is in scope?
Phase One will apply to businesses in the following ways.
Sending eInvoices
From 1 November 2028, VAT-registered large corporates in Ireland must:
- send eInvoices 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 structured eInvoices.
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 whose tax affairs are managed by Large Corporates Division in Revenue
- 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 by:
- reviewing your current invoicing, accounting, or ERP systems
- ensuring that you have all relevant data required for the businesses in your supply chain
- engaging with your software provider to confirm technical readiness
- ensuring that your internal teams and departments understand the new requirements
- and
- planning for any necessary updates or upgrades.
Next steps
Revenue will write to large corporates to notify them of their inclusion 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.
Next: Next steps for VAT in the Digital Age (ViDA)