VAT registration for groups

What is a VAT group?

A Value-Added Tax (VAT) group is a group of persons established in the State which is treated as a single accountable person. VAT group registration removes the necessity of issuing VAT invoices in respect of transactions within the group (except in the case of certain property transactions).

The members of the group must be closely bound by:

  • financial
  • economic
  • organisational links.

At least one of the members must be an accountable person.

It is not a condition that every member of the group has to be an accountable person. Holding companies are permitted to be part of a group.

Who files the VAT return for a VAT group?

One of the members of the group is established as the group remitter. This member becomes responsible for dealing with all VAT requirements for the whole group. This includes:

  • lodgement of VAT returns
  • and
  • making VAT payments with the Collector General.

Where VAT compliance is not achieved, each person or company in the group will be jointly and severally liable for any liabilities arising. 

How to register as a VAT group?

VAT group registration is subject to approval by Revenue. Revenue must be satisfied that it is in the interest of efficient administration. To avail of VAT group registration, you should apply to your Revenue office.

The group remitter must submit a Form VAT52 to their tax district.

The remaining entities of the VAT group are referred to as group non–remitters. Non-remitters must submit a Form VAT53 to their Revenue office.

Following the approval of group registration, you may wish to include a new company in the group. In such cases, you must obtain permission for inclusion in the group registration from your Revenue office.

Further guidance contains more detailed information on the VAT treatment of registration for groups.