Value Added Tax Consolidation Act 2010 section 15

VAT groups

Section 15 sets out the rules governing VAT groups, under which two or more closely linked persons may be treated as a single accountable person for VAT purposes.

• Revenue may deem closely linked persons established in the State to be a single accountable person (a "group"), with one member (the remitter) responsible for the group's VAT compliance obligations.
• Each group member is jointly and severally liable for the group's VAT obligations, including payment of tax, and group members need not issue VAT invoices for intra-group transactions (with certain exceptions for property and transfer-of-business transactions).
• Revenue may cancel a group registration by written notice; on cancellation, each member remains liable for VAT obligations incurred during the period of the registration.
• Where an exempt property letting occurs within a group, any VAT charge arising is deferred until the landlord or tenant ceases to be a group member (the "relevant cessation").

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