- Portugal approved Ordinance No. 244/2026/1, setting the VAT group declaration form and filing requirements.
- The Tax and Customs Authority will prefill the group declaration based on each member’s VAT return credit/debit totals.
- The parent company must confirm the declaration by the VAT filing deadline; if it does not, the declaration is deemed submitted automatically.
- The declaration must be corrected if individual VAT returns are changed or tax assessments are adjusted later.
- The rules take effect June 2 and apply to tax periods starting on or after July 1.
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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