Value Added Tax Act 1994 Schedule 9ZA para 21

Groups of companies

Section 21 of Schedule 9ZA explains how the VAT grouping rules apply when a group of companies acquires goods from an EU member state.

• The group registration rules in section 43 apply to acquisitions of goods from a member state in the same way as they apply to imports of those goods.
• When applying these group rules to acquisitions, the reference to section 38 (which deals with importation of goods by taxable persons) is to be ignored.
• The input tax rules for supplies made to VAT groups under section 44(2) and section 44(9) also apply to input tax arising on acquisitions from member states.
• In effect, acquisitions from member states are treated consistently with imports and supplies for VAT group purposes.