Implementation of an optional VAT Group

The VAT group regime is going to be introduced in France, which is a true tax revolution.

France is one of the last countries to decide to implement the regime of Article 11 of the VAT Directive under which other Member States have already taken advantage of this measure. This regime allows, under an option, a group of entities to be considered as a single VAT taxable person.

Indeed, the new VAT Group allows members of the Group to supply, without VAT, any service or good to other members of the VAT Group.

Source: wts.com

---

---