{"id":45367,"date":"2025-11-07T10:14:59","date_gmt":"2025-11-07T10:14:59","guid":{"rendered":"https:\/\/crs-advogados.com\/legal-alert-the-new-vat-group-regime\/"},"modified":"2025-11-07T10:32:38","modified_gmt":"2025-11-07T10:32:38","slug":"legal-alert-the-new-vat-group-regime","status":"publish","type":"post","link":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/","title":{"rendered":"Legal Alert | The New VAT Group Regime"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"45367\" class=\"elementor elementor-45367 elementor-45357\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eea709c elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"4eea709c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-61c36c6 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"61c36c6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4412ebb sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"4412ebb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On October 27, Law No. 62\/2025 was published, an optional regime consisting of the consolidation of VAT balances payable or recoverable between companies in the same group, linked by financial, economic, and organizational ties.<\/p>\n<p><strong>Criteria for companies to opt for the regime:<\/strong><\/p>\n<ul>\n<li>The member companies must be closely linked to each other by financial, economic, and organizational ties, must pursue similar, complementary, or interdependent economic objectives, and must have a common management structure or be subject to the same business strategy;<\/li>\n<li>The controlling entity must hold a direct or indirect stake of at least 75% of the capital, provided that such stake gives it more than 50% of the votes;<\/li>\n<li>The registered office or permanent establishment of all member companies must be in Portugal;<\/li>\n<li>All member companies must be subject to the normal VAT regime on a monthly basis and carry out, in whole or in part, transactions that confer the right to deduction;<\/li>\n<li>Companies belonging to a VAT group cannot belong to another VAT group.<\/li>\n<\/ul>\n<p>Once the criteria have been met, it is up to the controlling entity to opt for the application of this regime, which takes effect from the tax period corresponding to its submission, and it is mandatory to remain in this regime for a period of at least three years.<\/p>\n<p>Even so, the member entities still have to submit their own returns and calculate the VAT payable or creditable. In turn, the controlling entity submits a single group return, consolidating the balances of all member entities and making the payment or using the credit.<\/p>\n<p><strong>What is the impact on companies participating in the scheme? <\/strong><\/p>\n<p>This new scheme offers companies greater efficiency in tax management through the automatic offsetting of VAT balances, thereby reducing the need to request individual refunds and simplifying internal procedures.<\/p>\n<p>The scheme came into force the day after its publication (October 28) but only takes effect for VAT periods beginning on or after <strong>July 1, 2026<\/strong>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4573b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"a4573b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-6d3b521 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"6d3b521\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-9d99828 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"9d99828\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16712b8 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"16712b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque.png\" class=\"attachment-large size-large wp-image-44913\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/04\/Raquel-Galinha-Roque-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a7cbcd sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"7a7cbcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-430a5d5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"430a5d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/raquel-galinha-roque\/\">Raquel Galinha Roque<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5885313 sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"5885313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Partner<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-a754835 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"a754835\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-384f715 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"384f715\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa75653 sc_fly_static elementor-widget elementor-widget-image\" data-id=\"fa75653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/Margarida-Latas.png\" class=\"attachment-large size-large wp-image-45359\" alt=\"\" srcset=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/Margarida-Latas.png 150w, https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/Margarida-Latas-120x120.png 120w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0888112 sc_fly_static elementor-widget elementor-widget-spacer\" data-id=\"0888112\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7792f5 sc_fly_static elementor-widget elementor-widget-heading\" data-id=\"a7792f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/crs-advogados.com\/en\/team\/margarida-latas\/\">Margarida Latas<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3fb76b sc_fly_static elementor-widget elementor-widget-text-editor\" data-id=\"c3fb76b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Trainee Lawyer<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-top-column elementor-element elementor-element-01ead49 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"01ead49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-175d98a sc_fly_static elementor-widget elementor-widget-html\" data-id=\"175d98a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.post_featured {display: none;}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1eec72 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e1eec72\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1a44e4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"e1a44e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-587b1b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"587b1b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-16f7f8b sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"16f7f8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15b443a elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"15b443a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7235c84 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"7235c84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b16d6d elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"2b16d6d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea6bf6a sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"ea6bf6a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5139085 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"5139085\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afc1c56 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"afc1c56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c5181f elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"8c5181f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d46acc4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"d46acc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6fbf64e elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"6fbf64e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cc2f211 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"cc2f211\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1dfdcd2 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"1dfdcd2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fd56914 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"fd56914\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e293c67 elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"e293c67\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ab7fe4 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"2ab7fe4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-787e4bd elementor-section-boxed elementor-section-height-default elementor-section-height-default sc_fly_static\" data-id=\"787e4bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a790a51 sc_inner_width_none sc_content_align_inherit sc_layouts_column_icons_position_left sc_fly_static\" data-id=\"a790a51\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>On October 27, Law No. 62\/2025 was published, an optional regime consisting of the consolidation&hellip;<\/p>\n","protected":false},"author":7,"featured_media":45369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","footnotes":""},"categories":[332],"tags":[464,372],"class_list":["post-45367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-alerts-en","tag-margarida-latas","tag-raquel-galinha-roque-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legal Alert | The New VAT Group Regime - CRS Advogados<\/title>\n<meta name=\"description\" content=\"Portugal introduces a new VAT group regime. CRS Advogados explains the eligibility criteria, tax benefits and implications for companies operating in groups.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The New VAT Group Regime\" \/>\n<meta property=\"og:description\" content=\"On 27 October, Law No. 62\/2025 was published, an optional regime consisting of the consolidation of VAT balances payable or recoverable between companies in the same group, linked by financial, economic and organisational ties.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/\" \/>\n<meta property=\"og:site_name\" content=\"CRS Advogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/crslegal\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-07T10:14:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-07T10:32:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png\" \/>\n\t<meta property=\"og:image:width\" content=\"705\" \/>\n\t<meta property=\"og:image:height\" content=\"705\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CRS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"The New VAT Group Regime\" \/>\n<meta name=\"twitter:description\" content=\"On 27 October, Law No. 62\/2025 was published, an optional regime consisting of the consolidation of VAT balances payable or recoverable between companies in the same group, linked by financial, economic and organisational ties.\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CRS\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/\"},\"author\":{\"name\":\"CRS\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#\\\/schema\\\/person\\\/89ad1f7beb69af3737e17077208d5b87\"},\"headline\":\"Legal Alert | The New VAT Group Regime\",\"datePublished\":\"2025-11-07T10:14:59+00:00\",\"dateModified\":\"2025-11-07T10:32:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/\"},\"wordCount\":332,\"publisher\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/RR_ML_IVA_ENG.png\",\"keywords\":[\"Margarida Latas\",\"Raquel Galinha Roque\"],\"articleSection\":[\"Legal Alerts\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/\",\"name\":\"Legal Alert | The New VAT Group Regime - CRS Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/RR_ML_IVA_ENG.png\",\"datePublished\":\"2025-11-07T10:14:59+00:00\",\"dateModified\":\"2025-11-07T10:32:38+00:00\",\"description\":\"Portugal introduces a new VAT group regime. CRS Advogados explains the eligibility criteria, tax benefits and implications for companies operating in groups.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#primaryimage\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/RR_ML_IVA_ENG.png\",\"contentUrl\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/RR_ML_IVA_ENG.png\",\"width\":705,\"height\":705},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/legal-alert-the-new-vat-group-regime\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legal Alert | The New VAT Group Regime\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/\",\"name\":\"CRS Advogados\",\"description\":\"Sociedade de Advogados, Portugal, Lisboa | Porto | Algarve\",\"publisher\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#organization\",\"name\":\"CRS Advogados\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Logo_CRS_Black.png\",\"contentUrl\":\"https:\\\/\\\/crs-advogados.com\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/Logo_CRS_Black.png\",\"width\":113,\"height\":32,\"caption\":\"CRS Advogados\"},\"image\":{\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/crslegal\",\"https:\\\/\\\/www.instagram.com\\\/crs_advogados\\\/\",\"https:\\\/\\\/pt.linkedin.com\\\/company\\\/crsadvogados\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/#\\\/schema\\\/person\\\/89ad1f7beb69af3737e17077208d5b87\",\"name\":\"CRS\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g\",\"caption\":\"CRS\"},\"url\":\"https:\\\/\\\/crs-advogados.com\\\/en\\\/author\\\/crs\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legal Alert | The New VAT Group Regime - CRS Advogados","description":"Portugal introduces a new VAT group regime. CRS Advogados explains the eligibility criteria, tax benefits and implications for companies operating in groups.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/","og_locale":"en_US","og_type":"article","og_title":"The New VAT Group Regime","og_description":"On 27 October, Law No. 62\/2025 was published, an optional regime consisting of the consolidation of VAT balances payable or recoverable between companies in the same group, linked by financial, economic and organisational ties.","og_url":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/","og_site_name":"CRS Advogados","article_publisher":"https:\/\/www.facebook.com\/crslegal","article_published_time":"2025-11-07T10:14:59+00:00","article_modified_time":"2025-11-07T10:32:38+00:00","og_image":[{"width":705,"height":705,"url":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png","type":"image\/png"}],"author":"CRS","twitter_card":"summary_large_image","twitter_title":"The New VAT Group Regime","twitter_description":"On 27 October, Law No. 62\/2025 was published, an optional regime consisting of the consolidation of VAT balances payable or recoverable between companies in the same group, linked by financial, economic and organisational ties.","twitter_misc":{"Written by":"CRS","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#article","isPartOf":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/"},"author":{"name":"CRS","@id":"https:\/\/crs-advogados.com\/en\/#\/schema\/person\/89ad1f7beb69af3737e17077208d5b87"},"headline":"Legal Alert | The New VAT Group Regime","datePublished":"2025-11-07T10:14:59+00:00","dateModified":"2025-11-07T10:32:38+00:00","mainEntityOfPage":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/"},"wordCount":332,"publisher":{"@id":"https:\/\/crs-advogados.com\/en\/#organization"},"image":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#primaryimage"},"thumbnailUrl":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png","keywords":["Margarida Latas","Raquel Galinha Roque"],"articleSection":["Legal Alerts"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/","url":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/","name":"Legal Alert | The New VAT Group Regime - CRS Advogados","isPartOf":{"@id":"https:\/\/crs-advogados.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#primaryimage"},"image":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#primaryimage"},"thumbnailUrl":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png","datePublished":"2025-11-07T10:14:59+00:00","dateModified":"2025-11-07T10:32:38+00:00","description":"Portugal introduces a new VAT group regime. CRS Advogados explains the eligibility criteria, tax benefits and implications for companies operating in groups.","breadcrumb":{"@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#primaryimage","url":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png","contentUrl":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2025\/11\/RR_ML_IVA_ENG.png","width":705,"height":705},{"@type":"BreadcrumbList","@id":"https:\/\/crs-advogados.com\/en\/legal-alert-the-new-vat-group-regime\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/crs-advogados.com\/en\/"},{"@type":"ListItem","position":2,"name":"Legal Alert | The New VAT Group Regime"}]},{"@type":"WebSite","@id":"https:\/\/crs-advogados.com\/en\/#website","url":"https:\/\/crs-advogados.com\/en\/","name":"CRS Advogados","description":"Sociedade de Advogados, Portugal, Lisboa | Porto | Algarve","publisher":{"@id":"https:\/\/crs-advogados.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crs-advogados.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/crs-advogados.com\/en\/#organization","name":"CRS Advogados","url":"https:\/\/crs-advogados.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/crs-advogados.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/03\/Logo_CRS_Black.png","contentUrl":"https:\/\/crs-advogados.com\/wp-content\/uploads\/2024\/03\/Logo_CRS_Black.png","width":113,"height":32,"caption":"CRS Advogados"},"image":{"@id":"https:\/\/crs-advogados.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/crslegal","https:\/\/www.instagram.com\/crs_advogados\/","https:\/\/pt.linkedin.com\/company\/crsadvogados"]},{"@type":"Person","@id":"https:\/\/crs-advogados.com\/en\/#\/schema\/person\/89ad1f7beb69af3737e17077208d5b87","name":"CRS","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e58ba42d7f7054119551949e28631a0bb254159117dc2f89122f6cf10c131f4?s=96&d=mm&r=g","caption":"CRS"},"url":"https:\/\/crs-advogados.com\/en\/author\/crs\/"}]}},"_links":{"self":[{"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/posts\/45367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/comments?post=45367"}],"version-history":[{"count":1,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/posts\/45367\/revisions"}],"predecessor-version":[{"id":45368,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/posts\/45367\/revisions\/45368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/media\/45369"}],"wp:attachment":[{"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/media?parent=45367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/categories?post=45367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/crs-advogados.com\/en\/wp-json\/wp\/v2\/tags?post=45367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}