Portugal Launches Group VAT Regime: Streamlined Tax Management for Corporate Groups from July 2026

• Law 62/2025 introduces Portugal’s Group VAT regime (RGIVA), effective from 1 July 2026.
• Eligible entities can consolidate VAT payable/recoverable into one group return, submitted by a parent entity.
• Each group member maintains its own VAT records and files an individual periodic return.
• Portugal is among the last EU states to implement a group VAT regime, aiming to streamline tax management and improve cash flow for corporate groups.

Source: vatcalc.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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