The Portuguese Official Gazette Oct. 27 published Law No. 62/2025, establishing a VAT group regime. The law includes measures: 1) providing the scope and eligibility criteria of the regime; 2) requiring parent companies to file the specified declarations to elect VAT group formation and make any changes to the group, and that the election takes effect from the tax period in which it is filed; 3) clarifying that VAT group entities must calculate VAT individually by submitting periodic declarations by the 10th day of the second month after the transaction; 4) requiring parent companies to confirm the VAT amount calculated ...