Tax Authorities to Enforce Ex Officio VAT Group Registration for Artificially Split Entities from 2026

• From January 2026, tax authorities can register groups for VAT ex officio if economic activities are split among entities to avoid VAT.
• This targets cases where businesses stay below the EUR 50,000/year threshold for mandatory VAT registration.
• The measure aims to combat artificial arrangements and VAT obligation circumvention.

Source: taxand.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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