Portugal has published Law no. 62/2025 of 27 October 2025 in the Official Gazette, which provides for the introduction of a new VAT group regime that allows consolidated VAT reporting among financially, economically, and organizationally linked entities. The regime requires a parent (dominant) entity with at least 75% capital participation in all other entities of the VAT group and greater than 50% voting rights. The entities must also have similar, complementary, or interdependent economic …