The phases
On 2 October 2026 Revenue announced that it had written to the large corporates in Phase One.
- November 2028: large corporates issue structured e-invoices for domestic business-to-business sales; all businesses must be able to receive them.
- November 2029: businesses trading cross-border within the EU join the requirement.
- July 2030: EU-wide e-invoicing and digital reporting for cross-border business-to-business trade.