- Portugal published Ordinance No. 244/2026/1 approving the VAT group declaration form and related filing instructions.
- The Tax and Customs Authority must pre-fill the group declaration using the net credit/debit amounts from each group member’s periodic VAT return.
- The parent company must confirm the group declaration within the VAT return filing deadline.
- If the parent company does not confirm it, the group declaration is treated as filed by the parent company.
Source: news.bloombergtax.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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