{"id":13088,"date":"2025-12-04T12:36:07","date_gmt":"2025-12-04T09:36:07","guid":{"rendered":"https:\/\/docnova.ai\/?p=13088"},"modified":"2026-05-07T15:38:17","modified_gmt":"2026-05-07T12:38:17","slug":"portee-territoriale-du-groupe-irlandais-de-la-tva-2025","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/irish-vat-group-territorial-scope-2025\/","title":{"rendered":"Les recettes fiscales irlandaises publient de nouvelles directives sur la port\u00e9e territoriale des groupes de TVA"},"content":{"rendered":"<style>.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13088_d6a1a1-f3{background-color:var(--global-palette9, #ffffff);}.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id13088_d6a1a1-f3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13088_d6a1a1-f3 alignfull has-theme-palette9-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column13088_2017eb-f4 > .kt-inside-inner-col,.kadence-column13088_2017eb-f4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13088_2017eb-f4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13088_2017eb-f4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column13088_2017eb-f4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13088_2017eb-f4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13088_2017eb-f4{position:relative;}@media all and (max-width: 1024px){.kadence-column13088_2017eb-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13088_2017eb-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13088_2017eb-f4\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13088_a0ab53-56 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13088_a0ab53-56 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13088_a0ab53-56 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13088_a0ab53-56 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13088_a0ab53-56 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id13088_a0ab53-56 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13088_a0ab53-56 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column13088_3e79d3-cf > .kt-inside-inner-col{display:flex;}.kadence-column13088_3e79d3-cf > .kt-inside-inner-col,.kadence-column13088_3e79d3-cf > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13088_3e79d3-cf > .kt-inside-inner-col{row-gap:36px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13088_3e79d3-cf > .kt-inside-inner-col{flex-direction:column;}.kadence-column13088_3e79d3-cf > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13088_3e79d3-cf > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13088_3e79d3-cf{position:relative;}@media all and (max-width: 1024px){.kadence-column13088_3e79d3-cf > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13088_3e79d3-cf > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13088_3e79d3-cf\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id13088_602d04-33 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id13088_602d04-33 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id13088_602d04-33 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-right:0px;padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13088_602d04-33{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id13088_602d04-33 > .kt-row-layout-overlay{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;}.kb-row-layout-id13088_602d04-33{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}.kb-row-layout-id13088_602d04-33 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id13088_602d04-33 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id13088_602d04-33{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}@media all and (max-width: 767px){.kb-row-layout-id13088_602d04-33 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id13088_602d04-33{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id13088_602d04-33 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column13088_a5f989-85 > .kt-inside-inner-col{display:flex;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col,.kadence-column13088_a5f989-85 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13088_a5f989-85 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col > *, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13088_a5f989-85{text-align:center;}.kadence-column13088_a5f989-85{position:relative;}@media all and (max-width: 1024px){.kadence-column13088_a5f989-85 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column13088_a5f989-85 > .kt-inside-inner-col > *, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column13088_a5f989-85 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col > *, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13088_a5f989-85 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13088_a5f989-85 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13088_a5f989-85 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image13088_8839e5-ca:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image13088_8839e5-ca.kb-image-is-ratio-size, .kb-image13088_8839e5-ca .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image13088_8839e5-ca.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image13088_8839e5-ca .kb-image-is-ratio-size{align-self:unset;}.kb-image13088_8839e5-ca{max-width:100px;}.image-is-svg.kb-image13088_8839e5-ca{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image13088_8839e5-ca img{width:100%;}.kb-image13088_8839e5-ca .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image13088_8839e5-ca size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"13090\" data-permalink=\"https:\/\/docnova.ai\/fr\/irish-vat-group-territorial-scope-2025\/ireland_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/ireland_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"ireland\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/ireland_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/ireland_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"ireland\" class=\"kb-img wp-image-13090\" title=\"mexico\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/ireland_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/ireland_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad, .wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad[data-kb-block=\"kb-adv-heading13088_e19e8b-ad\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad[data-kb-block=\"kb-adv-heading13088_e19e8b-ad\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad[data-kb-block=\"kb-adv-heading13088_e19e8b-ad\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad, .wp-block-kadence-advancedheading.kt-adv-heading13088_e19e8b-ad[data-kb-block=\"kb-adv-heading13088_e19e8b-ad\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading13088_e19e8b-ad wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading13088_e19e8b-ad\"><strong>Irish Revenue Issues New Guidance on<\/strong><br><strong>Territorial Scope of VAT Groups<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column13088_b34c32-16 > .kt-inside-inner-col,.kadence-column13088_b34c32-16 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13088_b34c32-16 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13088_b34c32-16 > .kt-inside-inner-col{flex-direction:column;}.kadence-column13088_b34c32-16 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13088_b34c32-16 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13088_b34c32-16{position:relative;}@media all and (max-width: 1024px){.kadence-column13088_b34c32-16 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13088_b34c32-16 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13088_b34c32-16\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-9h7ey769\">Irish Revenue has published <strong>eBrief No. 216\/25<\/strong>, introducing new and updated guidance on the territorial scope of VAT Groups. The guidance clarifies which entities can be included in an Irish VAT group, particularly in light of recent Court of Justice of the European Union (CJEU) rulings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Key Change:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">The guidance confirms that VAT grouping is only available to establishments located <strong>within Ireland<\/strong>. Consequently, non-Irish head offices or branches (even those in other EU Member States) cannot be members of an Irish VAT group.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">This change means that supplies between these non-Irish establishments and an Irish VAT group are now definitively <strong>within the scope of VAT<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Implementation Date:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-9h7ey769\">Existing VAT Groups that are impacted by this change must implement the new guidance by <strong>December 31, 2026<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-9h7ey769\"><a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/ebrief\/2025\/no-2162025.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.revenue.ie\/en\/tax-professionals\/ebrief\/2025\/no-2162025.aspx<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The guidance takes <strong>immediate effect<\/strong> for any newly established VAT Groups.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"1\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/ireland-vat-modernisation-e-invoicing-large-corporates-2028\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Ireland Confirms E-Invoicing Criteria for Large Corporates in VAT Modernization Shift<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-03T12:32:49+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 3, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Ireland Confirms E-Invoicing Criteria for LargeCorporates in VAT Modernization Shift The Irish Revenue has officially&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/irish-vat-group-territorial-scope-2025\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Irish Revenue Issues New Guidance on Territorial Scope of VAT Groups<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-12-04T12:36:07+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\td\u00e9cembre 4, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Irish Revenue Issues New Guidance onTerritorial Scope of VAT Groups Irish Revenue has published eBrief&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t","protected":false},"excerpt":{"rendered":"<p>Irish Revenue Issues New Guidance onTerritorial Scope of VAT Groups Irish Revenue has published eBrief No. 216\/25, introducing new and updated guidance on the territorial scope of VAT Groups. The guidance clarifies which entities can be included in an Irish VAT group, particularly in light of recent Court of Justice of the European Union (CJEU) [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":13089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_crdt_document":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1383,1514],"tags":[],"class_list":["post-13088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-ireland"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1","uagb_featured_image_src":{"full":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,false],"thumbnail":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=128%2C72&ssl=1",128,72,true],"medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,true],"medium_large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=768%2C432&ssl=1",768,432,true],"large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,true],"1536x1536":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,true],"2048x2048":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,true],"trp-custom-language-flag":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=18%2C10&ssl=1",18,10,true],"smart-post-landscape":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=870%2C570&ssl=1",870,570,true],"smart-post-portrait":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-landscape-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=1024%2C576&ssl=1",1024,576,true],"newspack-article-block-portrait-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=900%2C576&ssl=1",900,576,true],"newspack-article-block-square-large":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=1024%2C576&ssl=1",1024,576,true],"newspack-article-block-landscape-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=800%2C576&ssl=1",800,576,true],"newspack-article-block-portrait-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-square-medium":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=800%2C576&ssl=1",800,576,true],"newspack-article-block-landscape-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=600%2C450&ssl=1",600,450,true],"newspack-article-block-portrait-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=450%2C576&ssl=1",450,576,true],"newspack-article-block-square-intermediate":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=600%2C576&ssl=1",600,576,true],"newspack-article-block-landscape-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=400%2C300&ssl=1",400,300,true],"newspack-article-block-portrait-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=300%2C400&ssl=1",300,400,true],"newspack-article-block-square-small":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=400%2C400&ssl=1",400,400,true],"newspack-article-block-landscape-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=200%2C150&ssl=1",200,150,true],"newspack-article-block-portrait-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=150%2C200&ssl=1",150,200,true],"newspack-article-block-square-tiny":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?resize=200%2C200&ssl=1",200,200,true],"newspack-article-block-uncropped":["https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/12\/1.png?fit=1024%2C576&ssl=1",1024,576,true]},"uagb_author_info":{"display_name":"einvoicegermany.com","author_link":"https:\/\/docnova.ai\/fr\/author\/infoac085428475\/"},"uagb_comment_info":0,"uagb_excerpt":"Irish Revenue Issues New Guidance onTerritorial Scope of VAT Groups Irish Revenue has published eBrief No. 216\/25, introducing new and updated guidance on the territorial scope of VAT Groups. The guidance clarifies which entities can be included in an Irish VAT group, particularly in light of recent Court of Justice of the European Union (CJEU)\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-3p6","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=13088"}],"version-history":[{"count":4,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13088\/revisions"}],"predecessor-version":[{"id":14789,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/13088\/revisions\/14789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/13089"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=13088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=13088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=13088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}