As of January 1, 2020, VAT units must also submit a statistical declaration called a Declaration for VAT Units (déclaration unité TVA or aangifte BTW-eenheid) to the National Bank of Belgium (BNB-NBB). In this declaration, the VAT amounts and base amounts for the VAT are reported separately for each company in the VAT unit, aggregated by the respective VAT registration numbers. For example, if a VAT unit contains 5 companies, 2 of which have the same VAT registration number, the declaration contains 4 separate records.
Source: sap.com