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MFA Legal Tax team has prepared a document summarising the content of the Draft Law on the new VAT Group regime
17/09/2025
MFA Legal Tax team has prepared a document summarising the content of the Draft Law on the new VAT Group regime.
According to the Draft Law, all members of a VAT Group must be domiciled in Portugal and carry out taxable transactions. The regime allows for the consolidation of VAT tax positions, offsetting excess VAT credits and liabilities within the Group. The final version has not yet been published in the Official Gazette and is expected to come into force on 1 July 2026.
The MFA Legal team is available for any further clarification on this matter.
