Portugal Issues VAT Group Regime Return Form and Filing Rules

• Portugal has approved the official VAT Group Regime return form and instructions, allowing related businesses to file a single consolidated VAT return.
• The new rules apply to tax periods starting on or after 1 July 2026; each member still calculates VAT separately, but the dominant entity submits the group return.
• The Tax and Customs Authority will pre-fill the declaration from members’ individual VAT returns; the dominant entity must confirm it on time or it will be automatically filed.
• Any changes to individual member returns will automatically trigger a rectification of the group declaration.
• The form has five sections, with identification details and group tax calculations largely auto-populated, including rules on using prior credits and determining the final group balance.

Source: regfollower.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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