Irish Revenue has issued eBrief No. 046/22 regarding updated guidance to clarify the effective date of VAT group applications. This includes that in cases where persons apply to Revenue for the creation of a VAT group, the group only comes into existence upon the issuing of a notification in writing by Revenue to each person who is a member of the VAT group. The notification will specify the date from which the VAT group is effective, and this date will be no earlier than the start of the VAT period in which the application was made.
Source Orbitax
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