Companies under a single management can form one corporate fee group. A corporate fee group consists of at least 30 companies and is liable to pay the fee instead of its members. The total turnover of the individual group members is added together to assess fee liability and determine which tariff category is applicable. The VAT regulations for group taxation apply for joint liability, formation, changes in holdings, dissolution and representation. However, the group is valid only for the corporate fee liability.
Autonomous agencies of public authorities which are subject to VAT may combine for payment of the corporate fee. The same rules apply as for combinations of public authorities for VAT purposes. However, the combination is valid only for the corporate fee liability. The public body to which the combined agencies belong is liable for payment of the fee.
How to apply?
Request fee groups via ePortal.