Revenue eBrief No. 053/20
The VAT Tax and Duty Manual has been updated to include a new chapter detailing the VAT treatment of VAT Groups.
This guidance sets out the Revenue position on VAT groups as provided for in section 15 of the VATCA 2010.
- VAT Groups
A VAT Group is a group of two or more persons who have been approved by Revenue to operate as a single taxable person for the purposes of VAT. A VAT group is established when Revenue approves an application from two or more persons to form such a group; Revenue may also direct that specified persons are established as a VAT group where it is satisfied that it is appropriate for the efficient and effective administration of the tax to do so. In either case, a member of the group must bedesignated as the ‘group remitter’ responsible for making VAT returns on behalf of the VAT group.
Where a VAT Group has been established, all transactions carried out by the individual group members are considered to have been carried out by the VAT group as a single taxable person.
Each member of a VAT group is jointly and severally liable for the VAT liabilities of the group.