- Portugal’s Official Gazette published Ordinance No. 244/2026/1 approving the VAT group declaration form and filing requirements.
- It sets the declaration model and instructions for completing VAT group regime returns.
- The Tax and Customs Authority must prepare the group declaration using the combined credit/debit values from each group entity’s periodic VAT return.
- The parent company must confirm the group declaration within the VAT return filing deadline.
- If the parent company does not act, the group declaration is treated as submitted 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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