VAT Group Regime - Online Registration

Circular Letter No. 90088/2026, of 28 October, has been published, announcing the availability of a new functionality on the Portuguese Tax Portal for the electronic submission of applications to join the VAT Group Regime, introduced by Law No. 62/2025, of 27 October.

Applications for the formation of VAT groups can now be submitted directly through the Portuguese Tax Portal, by means of the Declaration of Changes in Business Activity.

The application must be submitted by the Certified Accountant of the parent (dominant) entity, following authentication on the Portuguese Tax Portal, through the following menu: Área da Atividade > Submeter declarações > Alteração de Atividade > Alteração de Atividade - Grupos de IVA.

The new electronic submission procedure applies to applications for the formation of VAT groups submitted from 28 October 2026 onwards.

We remain at your full disposal to assist with the application process and to clarify any questions you may have.