- Irish Revenue has updated the territorial scope of VAT Groups, aligning with EU case law (Skandia and Danske Bank).
- From 19 November 2025 (for new groups) and 1 January 2027 (for existing groups), only Irish establishments can be members of Irish VAT Groups.
- Non-Irish head offices or branches can no longer be included in Irish VAT Groups; supplies between these and Irish VAT Groups are now subject to VAT.
- This change may result in additional VAT costs for businesses with cross-border head office/branch structures involving Ireland.
- No change applies to supplies between head offices and branches where neither are in a VAT Group in Ireland or another EU Member State.
Source: bdo.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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