A VAT group on 1 January 2023
Article 45 of 2021 Budget bill plans to implement the VAT group on 1/01/2022 for use by operators in all sectors of activity on 1/01/2023.
The VAT Group is a scheme that assimilates to a “single taxable person” persons who are legally independent but linked financially, economically or organisationally. These conditions would be cumulative.
Source: twobirds.com
