Ireland's Revenue Says VAT-Registered Large Corporates Will Be Required to Issue eInvoices From November 1, 2028, Subject to the Legislative Process

Ireland's Revenue Commissioners published a release on VAT Modernisation on October 22, 2026. It follows the publication on October 19 of the Finance Bill (No. 2) 2026, which, the release says, "contains the legislative foundation for VAT Modernisation in Ireland." The bill provides for structured domestic eInvoicing and digital reporting, in preparation for the European Union's VAT in the Digital Age requirements, and proposes amendments to the Value-Added Tax Consolidation Act 2010. The release also says: "The provisions remain subject to the legislative process." Parts of it follow, not the whole.

Three Phases

Revenue says the phased rollout it announced in October 2025 "is unchanged." The first phase begins on November 1, 2028. From that date, "VAT-registered large corporates, approximately 2,400 businesses, will be required to issue eInvoices and report a subset of that data to Revenue in real time for domestic business-to-business transactions." From the same date, all businesses in Ireland must be able to receive eInvoices.

Phase Two begins on November 1, 2029, extending the domestic obligations to VAT-registered businesses engaged in cross-border trade within the EU. Phase Three begins on July 1, 2030, when the VAT in the Digital Age requirements become mandatory for cross-border EU transactions.

The Paper, the Hub and the Peppol Network

The release says Revenue has also released a paper, its 2026 update on the implementation of eInvoicing in Ireland, which it says sets out what the legislation will mean for businesses and stakeholders. It has also launched an eInvoicing Hub on its website, and published draft regulations there that deal with practical details such as the use of the Peppol network, the transmission of data to Revenue and data requirements.

Peppol is described in the release as "the secure international network already used for eInvoicing by some Irish public bodies and by businesses across Europe." It "will be the default network for sending eInvoices and the mandated method for reporting data to Revenue." Revenue also says it intends to become Ireland's designated Peppol Authority from January 1, 2027, taking over from the Office of Government Procurement.

The release adds a limit to the draft rules as well: "The regulations are currently in draft form and may be amended before they are finalised."

Preparation, Guidance and Events

Large corporates, the release says, can begin preparing now by reviewing and optimizing their current invoicing processes, engaging with their solution providers and planning how eInvoicing will fit into their systems. It qualifies that advice: "While it would be prudent to wait for the technical specifications before locking down final system builds, early planning and design work can proceed."

Businesses that will only be required to receive eInvoices from November 1, 2028 "do not need to take any action at this time," the release says, and further guidance will be published on the hub. Revenue says it will expand its engagement with a program of communication events for businesses, tax practitioners, representative bodies and software providers, starting from mid-November.

What will the technical specifications say, and when will they come?