


Portugal VAT Group regime 1 July 2026

Germany tightens VAT Group rules

UK simplifies VAT Grouping post-Brexit

Portugal approves VAT Groups 2026

German VAT group reform slips
New government will not update VAT Group rules The new German coalition government has confirmed it will not update the rules of for German VAT groups. This disappointing news came in this week’s “Responsibility for Germany” coalition agreement. In particular, following two related ECJ rulings

Spain updates VAT group regime 2025
Spain modifies simplified REGE VAT group regime 1 January 2025 Under Spanish VAT law, the formation of VAT groups is permitted, aligning with the provisions of Article 11 of the EU VAT Directive (Council Directive 2006/112/EC). However, unlike most other EU member states, entities within

Slovenia introduces VAT Group Jan 2026
Slovenia joins 19 other EU member states with VAT group simplification option Slovenia is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. This is based on Article 11 of the

UK VAT Group Prudential case appeal
Appeal against Prudential VAT group ruling that VAT due if payment made after member leaves UK VAT Group The UK Supreme Court is to permit Prudential to appeal the March 2024 Court of Appeal ruling that VAT is due on payments once a party has

Slovenia VAT group introduction
Slovenia becomes 19th EU member states with VAT group simplification option Slovenia is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. This is based on Article 11 of the EU