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Portugal Introduces Group VAT Regime, with Return Form Published

  • Portugal’s Law 62/2025 introduced a Group VAT regime (RGIVA), effective from 1 July 2026 if elected.
  • The VAT Group return form was published on 5 June 2026.
  • RGIVA lets corporate groups streamline tax management, improve competitiveness, and boost cash flow efficiency.
  • Portugal is one of the last EU countries to launch a group VAT regime.

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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