- Portugal will introduce a new VAT grouping regime on July 1, 2026.
- Eligible closely linked corporate groups will be able to consolidate periodic VAT balances into a single net position.
- Under Law No. 62/2025, companies must have strong financial, economic, and organizational ties to qualify.
Source: vitallaw.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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