VAT grouping is a legal set up, according to which, entities with sufficient economic, financial, and organisational links are seen as one single VAT person, meaning that all transactions between VAT group members are disregarded from a VAT perspective. Besides administrative simplifications, VAT grouping may be used to minimise VAT costs. However, things are not always that straightforward in practice.
In this series, knowledge lawyer host Aloïs Charpenet, together with a number of VAT and Indirect Tax specialists from across our international tax group, will look at the essential features of VAT grouping and how they are applied across various jurisdictions – identifying opportunities, but also potential constraints, along the way.

VAT grouping is a legal set up, according to which, entities with sufficient economic, financial, and organisational links are seen as one single VAT person, meaning that all transactions between VAT group members are disregarded from a VAT perspective. Besides administrative simplifications, VAT grouping may be used to minimise VAT costs. However, things are not always that straightforward in practice. In this series, knowledge lawyer host Aloïs Charpenet, together with a number of VAT and Indirect Tax specialists from across our international tax group, will look at the essential features of VAT grouping and how they are applied across various jurisdictions – identifying opportunities, but also potential constraints, along the way.

VAT grouping unpacked

VAT grouping is a legal set up, according to which, entities with sufficient economic, financial, and organisational links are seen as one single VAT person, meaning that all transactions between VAT group members are disregarded from a VAT perspective. Besides administrative simplifications, VAT grouping may be used to minimise VAT costs. However, things are not always that straightforward in practice.
In this series, knowledge lawyer host Aloïs Charpenet, together with a number of VAT and Indirect Tax lawyers from across our international tax group, will look at the essential features of VAT grouping and how they are applied across various jurisdictions – identifying opportunities, but also potential constraints, along the way. 

VAT grouping is a legal set up, according to which, entities with sufficient economic, financial, and organisational links are seen as one single VAT person, meaning that all transactions between VAT group members are disregarded from a VAT perspective. Besides administrative simplifications, VAT grouping may be used to minimise VAT costs. However, things are not always that straightforward in practice. In this series, knowledge lawyer host Aloïs Charpenet, together with a number of VAT and Indirect Tax lawyers from across our international tax group, will look at the essential features of VAT grouping and how they are applied across various jurisdictions – identifying opportunities, but also potential constraints, along the way.

Episode 5: VAT Group – opportunities for (partially) exempt businesses (UK v France)

Episode 4: VAT Group – impact on head-office / branch relationships (UAE v Sweden)

Episode 3: VAT Group – inclusion of non-established entities (Denmark v the Netherlands)

Episode 2: VAT Group – choice of members (Italy v Poland)

In the first episode, Aloïs focuses on Germany and Belgium, speaking to Partner Björn Enders and lawyer Sophie Germis about VAT group opportunities and constraints – in particular, how VAT grouping may simplify compliance but at the same time bring about other complexities.

In the first episode, Aloïs focuses on Germany and Belgium, speaking to Partner Björn Enders and lawyer Sophie Germis about VAT group opportunities and constraints – in particular, how VAT grouping may simplify compliance but at the same time bring about other complexities.

VAT grouping unpacked

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