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

EU Member States which implemented VAT Grouping

1. Austria
2. Belgium
3. Cyprus
4. Czech Republic
5. Denmark
6. Estonia
7. Finland
8. France
9. Germany
10. Hungary
11. Ireland
12. Italy
13. Latvia
14. Luxembourg
15. Malta
16. Netherlands
17. Poland
18. Romania
19. Slovakia
20. Spain
21. Sweden

EU Member States which do not allow VAT Grouping

1. Bulgaria
2. Croatia
3. Greece
4. Lithuania
5. Portugal
6. Slovenia