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HMRC internal manual

VAT Registration

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Entity to be registered: European Economic Interest Groupings (EEIGs): legal status and registration of overseas EEIGs

The legal status of EEIGs may vary from Member State to Member State and, whilst they are given corporate status in this country, it is not safe to assume that the same applies throughout the EU. Article 1(3) of Council Regulation (EEC) No 2137/85 provides for Member States to determine whether or not groupings registered at their registries shall have legal personality

This is a discretionary provision which means that Member States may implement it if they see fit to do so. As far as we can ascertain, EEIGs have legal personality (as corporate bodies) in the following Member States:

  • Belgium
  • France
  • Germany
  • Luxembourg
  • the Netherlands
  • Spain.

We also have information that, in Austria, EEIGs are treated as partnerships.

Where you receive applications to register EEIGs belonging in another Member State you should establish whether they are bodies corporate before you process the registration.