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The person applying to be the remitter of a VAT group should complete and submit a Form VAT 52. The other person(s) applying to be members of the VAT group should complete and submit a Form VAT 53. If Revenue approves the VAT group application, it will take effect from a date specified by Revenue.
Examples are included to illustrate how particular provisions work. These notes are for guidance only and do not purport to be a definitive legal interpretation of the provisions of the Value-Added Tax Consolidation Act 2010.
This guidance sets out the Revenue position on VAT groups as provided for in section. 15 of the VATCA 2010.
3 lis 2022 · The Irish Revenue Commissioners (“Revenue”) have recently made some important updates to their guidance material in respect of Irish VAT groups (the “Guidance”). These updates were announced in Revenue eBrief No. 046/22 published on 25 February 2022 and flow from amendments to Irish VAT legislation brought about by the Finance Act 2021.
31 mar 2020 · The update clarifies and provides examples on the requirement under section 15 (1) of the VAT Consolidation Act 2020 that VAT group applicants must be bound closely by financial, economic, and organizational links.
21 lip 2022 · Updated the list of goods and services (Annex III to the VAT Directive) to which all Member States can apply reduced VAT rates. New products and services added to the list include those that protect public health, are good for the environment and support the digital transition.
3 cze 2021 · The Court of Justice of the European Union (the 'CJEU') handed down its decision in Danske Bank A/S v Skatteverket (C-812/19) on 11 March 2021. The decision could have ramifications for businesses who are members of an Irish VAT group, who have overseas establishments.
