Irish Revenue Issues New and Updated Guidance on Territorial Scope of VAT Groups

Irish Revenue has issued eBrief No. 216/25 on new and updated guidance on the territorial scope of VAT Groups. This includes:

• a new Tax and Duty Manual (TDM) setting out new guidance on the Territorial Scope of VAT Groups in Ireland;
• a new TDM on VAT Groups. This provides guidance on VAT Groups generally, updated to take account of the new guidance on territorial scope; and
• a further TDM Transitional VAT Groups. This contains guidance of continued relevance to existing VAT Groups that ar…