Ireland is moving toward mandatory B2B e-invoicing and near real-time VAT reporting through a national VAT Modernisation programme that also prepares businesses for the EU’s “VAT in the Digital Age” (ViDA) changes. The approach is deliberately staged: a domestic rollout begins first, then expands, and finally transitions into the EU-wide cross-border rules.  

A clarification arrived in a 10 February 2026 announcement from Ireland’s tax authority confirming who will be treated as “large corporates” for Phase One. The announcement can be found here: https://www.revenue.ie/en/corporate/press-office/press-releases/2026/pr-021026-phase-one-vat-modernisation.aspx 

What VAT Modernisation Changes 

This programme is primarily about process and data, not changing the fundamentals of VAT. The direction of travel is to embed structured, machine-readable invoice data into standard finance operations and to transmit selected data elements to the tax authority much closer to the time of the transaction. 

Importantly, the reforms are framed as changes to invoicing and reporting mechanics, not a rewrite of VAT rates or how liabilities are calculated. The goal is more timely, information, which should also support smoother compliance for businesses that are already operating digitally. 

The October 2025 Announcement: The Roadmap Goes Public 

In October 2025, Ireland published its implementation roadmap for domestic e-invoicing and real-time reporting as part of the wider ViDA preparation. That publication set out the staged timeline and signalled that Ireland intends to be operationally ready ahead of the EU’s 2030 cross-border deadline. 

The publication includes the logic for phasing and early steps on stakeholder engagement, guidance, and technical design. 

The Three-Stage Timeline at a Glance 

Ireland’s plan is built around three key dates: 

• Phase 1 – November 2028 (Domestic B2B): Large corporates begin issuing structured e-invoices for domestic B2B transactions and send certain invoice data to the tax authority close to real time. Every business must be able to receive structured e-invoices from that date. 

• Phase 2 – November 2029 (Domestic B2B expansion): The domestic requirement extends to VAT-registered businesses that engage in intra-EU B2B trade. 

• Phase 3 – July 2030 (EU cross-border): Cross-border EU B2B transactions move into the ViDA model, including structured e-invoicing and digital reporting on the EU timetable. 

For cross-border activity under the EU model, the documentation also points to faster invoice issuance timelines and the replacement of certain legacy reporting routines. 

Phase One Scope: Who Is a “Large Corporate” for VAT Modernisation? 

Phase One is not defined simply by “big turnover” in the abstract. The scope hinges on how the business is administered: 

A business is treated as a Phase One “large corporate” when it is: 

• VAT-registered, and 

• has its tax affairs managed through the Large Corporates function, and 

• is established in Ireland or has a fixed establishment in Ireland. 

In the same overall policy backdrop, Ireland also increased the turnover threshold used for large-corporate classification. That provides context for how “large” is interpreted in the system more generally. 

Real-Time VAT Reporting: What Changes Operationally 

The reporting element is best viewed as a data feed powered by e-invoicing, not a separate “extra report” bolted on at the end of the month. 

Operationally, this typically means: 

• The invoice becomes a trusted data source for both parties’ systems (AR and AP). 

• Selected invoice fields are transmitted to the tax authority, enabling earlier validation and discrepancy detection. 

• Businesses should expect more emphasis on data quality (customer/supplier master data, VAT codes, transaction mappings) because errors are likely to be discovered sooner. 

Key Takeaways 

Ireland is introducing structured B2B e-invoicing and near real-time VAT reporting in phases, starting domestically and aligning with EU cross-border changes in 2030. November 2028 is the first big operational milestone: large corporates start issuing e-invoices and reporting selected data, and all businesses must be able to receive structured e-invoices. 

The practical success factors will be systems integration, and master data readiness as the model surfaces issues earlier and closer to transaction time. 

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