Portugal Approves VAT Declaration Form and Instructions for New VAT Group Regime

Portugal has published Ordinance No. 244/2026/1 of 1 June 2026 in the Official Gazette, which approves the VAT declaration (return) form and instructions for the newly introduced VAT Group Regime (Regime de Grupos de IVA). As previously reported, the VAT group regime was introduced by Law No. 62/2025 of 27 October 2025, which allows consolidated VAT reporting among financially, economically, and organizationally linked entities. The regime requires a parent (dominant) entity with at least 7…