Ireland Confirms Large Corporate Definition for Phase One of VAT Modernisation and E-Invoicing

“Large corporates” for VAT Modernisation Phase One are VAT-registered businesses managed by Revenue’s Large Corporates Division, established or with a fixed establishment in Ireland, and with annual revenue over €350 million.
From 1 November 2028, these corporates must issue structured electronic invoices for domestic B2B transactions and report certain transaction data to Revenue in real time.
All Irish businesses must be able to receive structured electronic invoices; PDFs or scans are not compliant.
Businesses are advised to prepare by reviewing systems, engaging with software providers, and planning necessary adjustments.
This initiative is part of the EU’s VAT in the Digital Age (ViDA) reform, with broader EU requirements starting July 2030.

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Introduction of E-Invoicing Obligation: Starting November 1, 2028, large VAT-registered businesses in Ireland will be required to issue structured e-invoices and report specific data for domestic B2B transactions as part of the VAT Modernisation program, while all businesses must be able to receive these structured e-invoices.
Criteria for Large Corporates: A large corporate is defined as a VAT-registered business managed by Revenue’s Large Corporates Division and established in Ireland. These businesses will receive written confirmation from Revenue regarding their inclusion in the first phase.
Preparation and Support: Businesses in scope are encouraged to review their e-invoicing capabilities and technical readiness in advance. Revenue is committed to providing support during this significant transition, and any inquiries about the VAT Modernisation program can be directed to the designated email address.

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E-invoicing