EU Member States which implemented VAT Grouping
- Austria
- Belgium
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- Germany
- Hungary
- Ireland
- Italy
- Latvia
- Luxembourg
- Malta
- Netherlands
- Romania
- Slovakia
- Spain
- Sweden
EU Member States which are planning introducing VAT Grouping as of Jan 1, 2023
EU Member States which do not allow VAT Grouping
- Bulgaria
- Croatia
- Greece
- Lithuania
- Portugal
- Slovenia
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