Irish Revenue recently issued a release confirming the "large corporates" that will be covered in the first phase of its implementation of VAT in the Digital Age (ViDA) requirements, including e-Invoicing. A business will be considered a large corporate, and covered in the first phase, if it is a VAT-registered business managed by the Large Corporates Division in Revenue and is established or has a fixed establishment in Ireland.
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Revenue confirms large corporates for Phase One of VAT …