Revenue eBrief No. 046/22
Tax and Duty Manual VAT Groups has been updated to clarify the effective date of VAT Group Applications.
3 Formation of a VAT Group
A VAT group can be formed by two or more persons, at least one of whom is an accountable person, subject to the conditions outlined in paragraph 4.
Persons that wish to form or join a VAT group must apply to Revenue using the prescribed application forms. 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. A refusal by Revenue of an application to form or join a VAT group may be appealed to the Tax Appeal Commission