Which Member States in the European Union allow for VAT grouping?

EU Member States which implemented VAT Grouping

• Austria
• Belgium
• Cyprus
• Czech Republic
• Denmark
• Estonia
• Finland
• Germany
• Hungary
• Ireland
• Italy
• Latvia
• Luxembourg
• Malta
• Netherlands
• Romania
• Slovakia
• Spain
• Sweden

EU Member States which are planning introducing VAT Grouping as of Jan 1, 2023

• France
• Poland

EU Member States which do not allow VAT Grouping

• Bulgaria
• Croatia
• Greece
• Lithuania
• Portugal
• Slovenia