VAT Groups must exercise their option by September 30. Despite it being a Saturday, there’s no extension expected. Revocation, if needed, must also occur by this date. Ensure compliance with the rules to avoid issues.When declaring, remember the “all in-all out” principle—every eligible entity should be included. Improper exclusion or inclusion can lead to tax consequences.Note that there’s a proposed revision to the “all in-all out” rule for future simplification, but for now, adhere to the existing regulations.
Source: eutekne.info