European Economic Interest Grouping - EEIG35

Taxation treatment of EEIGs: general

An EEIG does have certain taxation responsibilities:

• It is required by TMA70/S12A to submit an annual tax return

• It is responsible for accounting to the Revenue for tax deducted from annual payments etc under ICTA88/SCH16

• It can be both a contractor and a subcontractor for the purposes of the Construction Industry Tax Deduction Scheme

• It is responsible for accounting to the Revenue for tax deducted from payments to foreign entertainers and sportsmen within Chapter III Part XIII ICTA 1988

• If it has employees it is responsible for the operation of the PAYE scheme.