Article in EU VAT Directive 2006/112/EC
Article 11
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
EU Member States which implemented VAT Grouping
- Austria
- Belgium
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Hungary
- Ireland
- Italy
- Latvia
- Luxembourg
- Malta
- Netherlands
- Poland (as of July 1, 2022)
- Portugal
- Romania
- Slovakia
- Spain
- Sweden
EU Member States which do not allow VAT Grouping
- Bulgaria
- Croatia
- Greece
- Lithuania
- Slovenia
ECJ Cases
Latest Posts in "European Union"
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
- EU Introduces Flat EUR 3 Customs Duty Per Item for Low-Value Imports from July 2026













