VATREG10650 - Entity to be registered: European Economic Interest Groupings (EEIGs): composition of EEIGs
»Ê¹ÚÌåÓýapp 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).
»Ê¹ÚÌåÓýapp 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 ‘personsâ€� from at least two Member States (so, for example, it can not be made up entirely of British residents).