Portugal Gazettes Ordinance Approving VAT Group Declaration Form, Submission Requirements

The Portugal Official Gazette June 1 published Ordinance No. 244/2026/1, approving the VAT group declaration form and submission requirements. The ordinance includes measures: 1) approving the declaration model and completion instructions for VAT group regime declarations; 2) requiring the Tax and Customs Authority to make the group declaration available based on the algebraic sum of credit or debit values from each group entity’s periodic VAT return; 3) requiring the parent company to confirm the group declaration within the VAT return submission deadline; 4) converting the group declaration into a declaration submitted by the parent company if the parent company doesn’t ...