Irish Revenue has confirmed which businesses will be classified as "large corporates" for Phase One of Ireland's VAT Modernisation programme, requiring mandatory eInvoicing for domestic business-to-business transactions from 1 November 2028.
Large corporates are defined as VAT-registered businesses whose tax affairs are managed by Revenue's Large Corporates Division and which are established or have a fixed establishment in Ireland. These businesses must issue eInvoices in structured electronic formats compliant with European Standard EN16931, such as XML, while all Irish businesses must be capable of receiving structured eInvoices from the same date.
The eInvoicing requirement applies to domestic B2B transactions and includes reporting a subset of relevant transaction data to Revenue. Unstructured formats including PDFs or scanned documents will not satisfy the compliance obligation. Revenue will write to affected large corporates in the coming weeks to confirm their inclusion in Phase One.
This implementation forms part of Ireland's preparation for the EU's VAT in the Digital Age initiative, which will impose broader eInvoicing requirements on cross-border EU trading from July 2030. The phased approach allows Irish businesses to gain experience with structured eInvoicing ahead of the wider ViDA obligations.