Dutch companies that are linked financially, organizationally and economically form a VAT group for VAT purposes in the Netherlands. A VAT group is regarded as single entrepreneur for VAT purposes and as such, no VAT needs to be calculated on intra-group transactions. Also, only one VAT return needs to be filed for the whole group. At the same time, all participants become responsible for the VAT liability of the group.
Source: crowe-peak.nl
