This Directive clarifies the value added tax obligations of a registrant who ceases to be a member of a tax group. It mandates that such individuals must independently make output tax and input tax adjustments within their own tax returns, even if the original supplies or expenses were previously declared under the tax group. Adjustments specifically include reductions in the value of taxable supplies or taxable expenses where input tax was recovered. Registrants must retain all supporting documentation to substantiate these adjustments. The directive implements provisions of the VAT Law and its Executive Regulation, taking effect on 1 August 2026.