- Irish Revenue published new guidance on VAT grouping rules on November 9, 2025.
- The guidance aligns Irish rules with CJEU judgments in Skandia and Danske Bank, and with most other EU countries.
- New rules apply immediately to VAT groups established from November 19, 2025.
- Existing VAT groups have a transitional period until December 31, 2026.
Source: kpmg.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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