Article in EU VAT Directive 2006/112/EC
Article 11
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.
A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
EU Member States which implemented VAT Grouping
- Austria
- Belgium
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Germany
- Hungary
- Ireland
- Italy
- Latvia
- Luxembourg
- Malta
- Netherlands
- Poland (as of July 1, 2022)
- Portugal
- Romania
- Slovakia
- Spain
- Sweden
EU Member States which do not allow VAT Grouping
- Bulgaria
- Croatia
- Greece
- Lithuania
- Slovenia
ECJ Cases
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))
- Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))
- Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)
- ECJ & General Court VAT Cases decided in 2026
- General Court VAT Case – T-444/25 (Cavert) – Judgment – VAT Exemptions for Public Interest Activities within a VAT Group Require Individual Member Compliance
