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HMRC internal manual

VAT Registration

Entity to be registered: European Economic Interest Groupings (EEIGs): composition of EEIGs

The following may be members of an EEIG:

  • companies or other corporate bodies (within the meaning of the Companies Act 1985, section 740)
  • partnerships or firms (within the meaning of the Partnership Act 1890)
  • individuals or natural persons who are engaged in industrial, commercial, craft or agricultural activities or in the supply of services (including professional services).

The natural persons referred to above must be resident in a Member State and carry on a business in a Member State, but they do not have to be EU nationals. An EEIG must comprise at least two ‘persons’ from at least two Member States (so, for example, it can not be made up entirely of British residents).