No, you don`t need valid IR-ME to start first or initial multi pilot type rating under EASA rules, they have amended rules from december 2019
FCL.720.A Experience requirements and prerequisites for the issue of class or type ratings — aeroplanes
(b) Multi-pilot aeroplanes
Applicants for the issue of the first type rating course for a multi-pilot aeroplane shall be student pilots
currently undergoing training on an MPL training course or comply with the following requirements:
(1) have at least 70 hours of flight experience as PIC in aeroplanes;
(2) hold or have held a multi-engine IR(A);
This is copy and paste from official EASA-Part FCL