- Ireland’s Revenue has issued updated VAT Modernisation guidance and draft rules for mandatory structured e-invoicing and digital VAT reporting, following Finance Bill (No. 2) 2026.
- The proposed legislation would require structured eInvoices for taxable domestic B2B and qualifying B2G transactions, with real-time reporting of selected invoice data to Revenue.
- Structured eInvoices must comply with EN 16931-1; PDFs, scanned invoices, and Word documents will not meet the requirement.
- The reform covers invoice issuance/reporting, not VAT rates, payment obligations, or periodic VAT returns.
- Mandatory rollout remains phased, with first obligations from November 1, 2028: about 2,400 large corporates must issue eInvoices and report data in real time for domestic B2B transactions, while all Irish businesses must be able to receive structured eInvoices from that date.
Source: fiscal-requirements.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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