- Irish Revenue clarified which businesses qualify as “large corporates” for Phase 1 of the VAT Modernisation programme starting November 2028.
- Large corporates are VAT-registered businesses managed by the Large Corporates Division and established or with a fixed establishment in Ireland.
- These businesses must issue structured e-invoices for B2B domestic transactions and all businesses must be able to receive such invoices from November 2028.
- Revenue will soon contact affected businesses to confirm their inclusion and recommends early preparation.
- This phase will help businesses prepare for broader EU e-invoicing requirements coming in July 2030.
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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