Taxera
Flag of PortugalVAT groups PortugalNew from 1 July 2026Last reviewed October 2026

VAT groups in Portugal: RGIVA explained

Portugal introduced a VAT group regime from 1 July 2026. It consolidates the members' VAT balances and is not a full single taxable person.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

Group VAT regime (RGIVA), Law 62/2025

Who can join

A dominant entity holding at least 75% of the capital, which gives it more than half of the votes. Dominated entities are jointly liable with the dominant entity.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Portugal

  1. 1 July 2026
    The regime applies to tax periods beginning on or after this date
  2. Return form
    From the same period, the VAT return has fields for the group members and the dominant entity's tax number

What the group return covers

VAT balances of the members are consolidated. It is not a single taxable person, so the treatment of intra-group supplies follows the normal national rules.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check the 75% ownership test for each entity.
  • Make sure the return fields for members and the dominant entity are filled.

Common pitfalls

  • Assuming intra-group supplies are outside VAT, as in a single-taxable-person regime.
  • Forgetting the new return fields.

Linked obligations in Portugal

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Portugal: questions, answered

Official sources

Keep this guide

Download the Portugal VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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