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Irish Revenue Explains VAT Modernisation and the Implementation of Structured eInvoicing and Real-Time Reporting

|Proposed Changes|Ireland
Ireland

Irish Revenue recently issued a release regarding VAT modernisation and the implementation of structured electronic invoicing (eInvoicing) and real-time digital reporting in Ireland. Introduced as part of the Finance Bill (No. 2) 2026, the new requirements will be phased in as follows, as explained in the paper, VAT Modernisation: Implementation of eInvoicing in Ireland – 2026 Update:

  • From 1 November 2028, VAT-registered large corporates (approximately 2,400 businesses) will be required to…

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