According to European Union law - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (article 11) and Polish The Goods and Services Tax Act the companies could take a part in VAT Group. 

VAT group is a group of the organizations connected base on economics, financial and management. VAT group is regulated by European Union law.

This group uses one VAT identification number for tax payment (one taxpayer).

When our Vendor/Customer belongs to VAT Group we should use 2 tax identification numbers, name, address for registration transactions in the system. Vendor invoices and Customer invoices should be supported by this solution.

1.     For tax transactions, JPK, payment and invoices (print) – we should use VAT identification number of VAT Group,

2.     For transaction, reports like balance confirmation report – individual VAT identification number. 

Solution should includes scenario where members change VAT group or become an autonomous entity.