01
Document overview
Determines who reports post-exit VAT adjustments for former tax-group supplies and expenses and what evidence must be retained.
- Effective 1 August 2026.
- Covers post-exit adjustments.
- Requires supporting evidence.
02
Scope and exclusions
Applies to
The remaining VAT registrant accounts for specified adjustments arising after a person's exit for transactions from the membership period; effective 1 August 2026.
Limitations and exclusions
It does not automatically transfer every liability of the former member; the conditions for the specific adjustment and evidence requirements apply.
05
Official primary source
Directive on Tax Transactions No. 2 of 2026
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