Grup şirketleri için “KDV birleşik/ konsolide beyan sisteminde”, KDV uygulamasında tek bir mükellef, “grup şirketlerinden biri/ ana-kontrol eden şirket” “temsilci üye” ismi ile kaydedilir ve temsilci üye, tek KDV beyanı verilmesinden, KDV ödemesi ya da KDV iadesinin alınmasından grup adına yetkili ve sorumlu olur. Bununla beraber grubun tüm üye şirketleri de müştereken ve müteselsilen KDV borcundan dolayı sorumlu kalmaya devam ederler. KDV grup sisteminin uygulandığı pek çok ülkede işletmelerin şirket içi mal ve hizmet alışverişlerinde KDV hesaplanmamasına izin verilmektedir. KDV yükünden tamamen kurtulan şirketler için, bu durum nakit akışını kolaylaştırır.
A VAT group is treated in the same way as a single taxable person registered for VAT on its own. The registration is made in the name of the ‘representative member’, who is responsible for completing and submitting a single VAT Return and making VAT payments or receiving VAT refunds on behalf of the group. All the members of the group remain jointly and severally liable for any VAT debts. In most member states, where grouping exists, the effect is to allow related legal entities to make inter-company supplies of goods and services without charging VAT. For businesses that can recover VAT in full, this can ease cash flow or allow the offset of VAT payments and credits.
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