Enacted Compliance
Portugal — VAT grouping regime
- Jurisdiction
- 🇵🇹 Portugal
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Corroborated against official id · high confidence
Portugal VAT Grouping regime (Regime de Grupos de IVA), enacted by Lei n. 62/2025 (Diario da Republica, 27 October 2025), takes effect for tax periods beginning on or after 1 July 2026. Groups of companies with financial, economic and organisational links (dominant entity holding at least 75% of capital and over 50% of voting rights) may consolidate VAT obligations into a single joint return, with a minimum three-year commitment.