Taxable persons who intend to set up a VAT Group starting from January 1, 2023 must exercise the option by September 30 , by sending the AGI / 1 form through the Group Representative. If, on the other hand, this declaration is presented between 1 October and 31 December 2022, the option will be effective only from 1 January 2024. In the event of errors in the model presented in a timely manner, it is still possible to send a substitutive declaration of option to make corrections or additions , before the option takes effect.
Source: eutekne.info
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