Portugal Enacts VAT Group Regime Under Law No. 62/2025, Effective July 2026

• Law No. 62/2025 establishes a VAT group regime in Portugal, allowing entities under common control to be treated as a single VAT taxpayer.
• The law defines eligibility criteria and requires the parent company to submit declarations for group formation or changes.
• Each group member must calculate VAT separately and submit periodic returns, while the parent company files and pays the group’s total VAT.
• Conditions for termination or exclusion from the regime are specified.
• The law applies to tax periods starting on or after July 1, 2026.

Source: globalvatcompliance.com

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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