Revenue confirms large corporate criteria for upcoming e-invoicing obligations

On February 10, 2026, the Irish Revenue confirmed the criteria for large corporates in scope of the first phase of the e-invoicing and reporting obligation, part of Ireland's VAT Modernisation program. A large corporate is defined as: 

• A VAT-registered business whose tax affairs are managed by Revenue's Large Corporates Division; and  

• Is established or has a fixed establish…