Групповая оплата НДС - законодательное положение, в соответствии с которым компании, входящие в одну группу компаний, освобождаются от начисления, уплаты и зачета НДС по внутренним операциям (между собой).

Вся группа компаний в этом случае считается единым субъектом с точки зрения уплаты НДС.

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Note added at 6 hrs (2011-05-27 03:34:03 GMT)
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Prior to introduction of the notion into European law, the Netherlands had already developed the concept of tax groups following the introduction of manufacturing taxation on January 1, 1934. When the Sixth Directive was implemented on January 1, 1979, the Netherlands included tax grouping in its legislation.

Prior to implementation of the Sixth Directive, Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.

Article 11(1) of Directive 2006/112/EC of November 28, 2006 (article 4(4) of the Sixth Directive) offers Member States the possibility to regard persons established in their territory that are independent from a legal perspective but closely financially, economically and organisationally linked to one another as one single taxpayer.
http://www.pwc.com/en_BE/be/vat/vatgrouping-pwc-07.pdf



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Note added at 6 hrs (2011-05-27 03:36:21 GMT)
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..., Germany, too, already had the concept of Organschaft, which is closely related to the concept of VAT grouping.

Organschaft (нем.)
- зависимость юридического лица от главенствующей организации (напр. дочернего общества от "материнской" компании);
- функциональная зависимость юридического лица от главенствующей организации (напр. дочерней компании от главного акционерного общества).