VAT Groups

Revenue eBrief No. 053/20

VAT Groups

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.

  1. 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.