VATREG10850 | Entity to be registered: European Economic Interest Groupings (EEIGs): a VAT-registered business joins an EEIG
From HM Revenue & Customs · VAT Registration
If a business which is already registered for VAT in the UK joins an EEIG, the formation of the EEIG is a separate entity for VAT registration purposes. Its activities will have no impact on the existing UK business’s VAT obligations.