Ireland

Ireland Confirms E-Invoicing Criteria for LargeCorporates in VAT Modernization Shift The Irish Revenue has officially confirmed the scope and criteria for the first phase of its mandatory e-invoicing and digital reporting regime. Part of the broader “VAT Modernization” program, the announcement issued on February 10, 2026, identifies the specific group of large taxpayers that will […]

Irish Revenue Issues New Guidance onTerritorial Scope of VAT Groups Irish Revenue has published eBrief No. 216/25, introducing new and updated guidance on the territorial scope of VAT Groups. The guidance clarifies which entities can be included in an Irish VAT group, particularly in light of recent Court of Justice of the European Union (CJEU)