9 September 2019 - Entrepreneurs who in organisational (administrative), economic and financial terms are closely linked, form a tax entity for VAT purposes. In that case, they act as if they were one VAT entrepreneur. The parties may not invoice VAT to each other; if they so desire they may submit joint VAT returns. This may be very beneficial, for instance when the client does not have a (full) right to deduct VAT. In order to qualify as a tax entity, the parties should be sufficiently intertwined and meet a number of requirements. It is important for the entrepreneurs concerned to check on a regular basis that they comply with the requirements and that they are still sufficiently intertwined.