VAT Groups: Declaration form published

01/06/26

In brief

Ordinance 244/2026/1, dated 1 June 2026, has been published, introducing the new declaration form for the VAT grouping regime. 

In detail

The newly ministerial order now published includes the form to be submitted by the dominant entity of each VAT group, as well as its completion instructions.





© 2026 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.  

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Rosa Areias

Rosa Areias

Tax Lead Partner, PwC Portugal

Susana Claro

Susana Claro

Tax Partner – Indirect Tax, PwC Portugal

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