PhaseWhoEffective fromStatus
Voluntary onboardingAny VAT-registered entityAvailable nowRecommended
Phase 1 (mandatory)Large taxpayers (above the threshold in Ministerial Decision)July 2026Live / near-term
Phase 2Mid-market VAT-registered businessesQ1 2027 (expected)Upcoming
Phase 3All remaining VAT-registered businessesLate 2027 (expected)Announced