Irish Revenue has issued eBrief No. 246/23 on a new Tax and Duty Manual providing guidance on the VAT treatment of certain independent groups of persons (Cost Sharing Groups). This guidance explains that a Cost Sharing Group (CSG) can be exempt from VAT if it is formed by two or more persons with exempt and/or non-business activities who join together to supply themselves with certain services at cost. The exemption is meant to encourage collaboration and resource sharing among businesses without the burden of VAT charges. However, the exemption does not apply to the supply of goods or to activities that are not in the public interest, such as insurance or financial services.
Source Orbitax
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