- Irish Revenue issued new guidance clarifying the territorial scope of VAT Groups.
- Only entities located in Ireland can be included in an Irish VAT group.
- Non-Irish head offices or branches, even within the EU, are excluded from Irish VAT groups.
- Supplies between non-Irish establishments and Irish VAT groups are now subject to VAT.
- Impacted VAT Groups must comply with the new rules by December 31, 2026.
Source: docnova.ai
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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