Ireland
VAT Group Updated 2025-12-01
Baseline
Irish VAT Grouping
Ireland allows related entities to form VAT groups. Revenue can both approve applications and compel grouping where it considers entities are closely connected. Ireland's grouping provisions are notably broad, allowing diverse entity types including non-established entities with fixed establishments in Ireland.
Key Dates
2008Updated VAT grouping provisions in VAT Consolidation Act
2020Revenue guidance clarified on fixed establishment treatment
2025Revenue reviewing EU ViDA impact on VAT grouping
Who is in scope
Entities established or having fixed establishments in Ireland that are closely connected financially and organizationally.
Process
Application to Revenue or Revenue-initiated -> Revenue approval -> group treated as single taxable person -> representative member reports -> internal supplies outside scope.
Official Sources
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