Who is affected
Irish VAT-registered businesses, large corporates and accounting-system providers.
What is confirmed
Revenue describes the bill published on 19 October and draft e-invoicing regulations. The first large-corporate phase is planned for 1 November 2028; proposals may change. Businesses that will only receive e-invoices need not take immediate action now.
The next step
Large corporates should assess invoicing processes while retaining flexibility for final requirements.
Primary source published: 22 October 2026
Event date: 19 October 2026
Sources reviewed: 29 October 2026
Effective date: see the primary source for timing
Official sources
Primary sources for your own review.
This content is for general information. Assess how the rules apply to your circumstances before acting. A briefing’s publication date is not the date of a legislative change.