What is a VAT group?
A Value-Added Tax (VAT) group is a group of persons established in the State which is treated as a single accountable person. VAT group registration removes the necessity of issuing VAT invoices in respect of transactions within the group (except in the case of certain property transactions).
The members of the group must be closely bound by:
- financial
- economic
- organisational links.
Source Revenue.ie
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