Ireland: Guidance on application of VAT grouping rules

Changes to more closely align with CJEU judgements and rules in most other EU member states

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november 20, 2025

The Irish Revenue Commissioners on November 9, 2025, published new guidance on the application of the value added tax (VAT) grouping rules in Ireland to more closely align with the judgments of the Court of Justice of the European Union (CJEU) in Skandia (C 7/13) and Danske Bank (C-812/19), as well as the rules in most other EU member states.

The new guidance applies immediately to VAT groups established from November 19, 2025. For VAT groups already in place before that date, a transitional period up to December 31, 2026, applies.

Read a November 2025 report prepared by the KPMG member firm in Ireland

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