VAT grouping – Update following public consultation

Following this consultation, clarifications are provided regarding:

• the characterization of the control link in the case of associations ( BOI-TVA-AU-10-20-10 )
• the regime applicable to transactions carried out by members before the establishment of the single taxable person ( BOI-TVA-AU-10-30 )
• adjustments likely to occur when the single taxable person is set up (BOI-TVA-AU-10-30)
• declarative procedures for changes in the scope of the single taxable person during the mandatory period ( BOI-TVA-AU-20 )
• the exercise of the right to deduct in the particular case of individualized expenses directly charged, within the single taxable person, to user members ( BOI-TVA-AU-40 )

Source: bofip.impots.gouv.fr

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