Revenue eBrief No. 216/25
19 November 2025
Territorial Scope of VAT Groups
Revenue has published new and updated guidance on VAT Groups as follows:
- 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 are impacted by the new guidance on territorial scope.