- Ireland’s Finance (No. 2) Bill 2026 would amend VAT law to require in-scope businesses to issue structured electronic invoices and transmit invoice data to Revenue at the time of issue, creating a combined e-invoicing and real-time reporting regime.
- Phase 1 starts 1 November 2028 for Irish-established businesses that were under Revenue’s Large Corporates Division on 1 January 2027; eligibility is fixed by that reference date.
- Phase 2 starts 1 November 2029 and expands to Irish-established businesses under the Large Corporates Division on 1 January 2028, as well as businesses making intra-EU supplies or acquisitions of goods or services.
- The bill removes the need for recipient consent for structured e-invoices and allows voluntary use by businesses outside scope.
- Detailed reporting fields and the transmission channel will be set by future regulations; EU-wide ViDA rules are due to apply to intra-EU B2B transactions from 1 July 2030.
Source: rtcsuite.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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