Interactive Guide - What does VAT Modernisation mean for my business?
This interactive guide is for businesses that are established in Ireland. If your business is not established you are not required to send or receive eInvoices in Phase One or Two of the domestic implementation of eInvoicing in Ireland.
Cross-border EU B2B trade refers to the acquisition and supply of goods and services between VAT-registered businesses across EU Member States, where the transaction benefits from zero-rate goods or reverse charge services VAT arrangements.
Based on the answers you have provided, your business will be required to receive eInvoices from 1 November 2028. This requirement applies to your business regardless of its VAT registration status. The definition of a business is available on the All businesses page of the Revenue website.
If your only requirement during these phases is to receive eInvoices, you do not need to take any action at this time. More guidance will be provided in due course.
As your business is required to receive eInvoices from 1 November 2028, you should:
Based on the answers you have provided, your business is a VAT registered large corporate.
If your tax affairs continue to be managed by Large Corporates Division in Revenue on 1 January 2027, from 1 November 2028 you will be required to:
To prepare your business for Phase One, you should:
If your business is also engaged in cross-border EU business to business (B2B) trade, you will also be impacted by the introduction of the European Union’s VAT in the Digital Age (ViDA) initiative. Ensure you stay informed on the ViDA requirements as they are announced.
Based on the answers you have provided, your business is a VAT registered business engaged in cross-border EU B2B trade (zero-rated).
The domestic obligation will extend to all VAT-registered businesses engaged in taxable cross-border EU B2B trade, who benefit from the zero-rate goods or reverse charge services VAT arrangements.
From 1 November 2028 you are required to:
From 1 November 2029 you are required to:
As your business is required to receive eInvoices from 1 November 2028 and issue eInvoices from 1 November 2029, you should: