What will be the rules for deduction and reporting in VAT groups?
In connection with the consultations initiated by the Ministry of Finance, a draft of explanations on VAT groups was published, referring to the provisions that will apply from January 1, 2023. The document presented by the Ministry contains numerous practical information on the operation of VAT groups, including with regard to the rules of VAT deduction, the method of reporting settlements within the group and Binding Rate Information or Individual Tax Interpretations.
Source Deloitte
