- Irish VAT groups are now limited to Irish establishments only; non-Irish branches or head offices are excluded.
- Intra-group transactions involving non-Irish establishments are no longer disregarded for Irish VAT purposes, potentially making them subject to Irish VAT.
- The new rules apply immediately to VAT groups formed after 19 November 2025, with a transitional period until 31 December 2026 for existing groups.
- Businesses face increased VAT exposure, changes to VAT recoverability, and must ensure correct reverse charge application and compliance.
Source: meridianglobalservices.com
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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