- Irish VAT groups will now only include Irish establishments; foreign branches are excluded.
- Membership in an EU VAT group may affect Irish VAT treatment, making some intra-company services subject to Irish VAT.
- The changes align Ireland with recent EU court rulings and practices in other EU member states.
- Greatest impact will be on partially exempt businesses (e.g., banks, insurers, asset managers) due to potential new VAT costs on intra-entity services.
- New rules apply immediately for groups formed after 19 November 2025, with a transition period for existing groups until 31 December 2026.
Source: pwc.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.
Latest Posts in "Ireland"
- Irish Revenue Updates VAT Guidance for Qualifying Apartments under Finance Act 2025
- Ireland Updates VAT Guidance: New Rates, Rental Income Taxation, Exemption Changes, and Fund Management Rules
- VAT Treatment of Room Hire: Standard Rate Applies from January 2026 in All Venues
- Updated VAT Guidance for Qualifying Apartments, Construction, and Related Services Following Finance Act 2025
- Government Warned VAT Cut for Hospitality Would Cost Taxpayers Dearly and Create Administrative Issues
