- Companies planning to form a VAT Group by January 1, 2026, must opt in by September 30 by submitting the AGI/1 form to the Revenue Agency. This regime allows multiple entities with financial, economic, and organizational ties to operate as a single VAT entity, making intra-group transactions irrelevant for tax purposes, offering financial and administrative benefits.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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