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Welcome to VAT grouping unpacked, a podcast from DLA Piper.

VAT grouping is a legal set up, according to which, entities with sufficient economic, financial, and organisational links are seen as one single VAT person, meaning that all transactions between VAT group members are disregarded from a VAT perspective. Besides administrative simplifications, VAT grouping may be used to minimise VAT costs. However, things are not always that straightforward in practice.

In this series, knowledge lawyer host Aloïs Charpenet, together with a number of VAT and Indirect Tax specialists from across our international tax group, will look at the essential features of VAT grouping and how they are applied across various jurisdictions – identifying opportunities, but also potential constraints, along the way.

Listen now