Irish Revenue updated guidance on the territorial scope of VAT Groups, issuing new and revised Tax and Duty Manuals for both new and existing groups.
Irish Revenue issued eBrief No. 216/25 on 19 November 2025, providing new and updated guidance on the territorial scope of VAT Groups.
The updates aim to clarify how VAT Groups operate in Ireland and which entities can be included under territorial criteria.
The guidance includes a new Tax and Duty Manual (TDM) on the Territorial Scope of VAT Groups in Ireland. This sets out detailed rules and explanations regarding which businesses can form or be part of a VAT Group under the updated territorial scope requirements.
Revenue also published a new TDM on VAT Groups, which provides general guidance on VAT Groups and incorporates the new territorial scope guidance. In addition, a further TDM on Transitional VAT Groups offers guidance for existing groups impacted by the updated rules, ensuring a smooth transition under the new framework.
