This option must be formulated no later than October 31 of the year preceding its application. Thus, to create a VAT group from 1er January 2024, the option must be notified to the tax department no later than October 31, 2023. Knowing that the option covers a mandatory minimum period of 3 years. It will therefore apply until 31 December 2026.
Source: pkf-arsilon.com
Latest Posts in "France"
- France Proposes 2026 Budget Law Amendments to E-Invoicing and E-Reporting Mandate
- French Court Clarifies VAT Exemption for In-Kind Shareholder Contributions to Subsidiaries
- VAT Measures in France’s 2026 Draft Finance Bill (PLF 26)
- France Proposes €2 Customs Charge on Low-Value Non-EU Imports from 2026
- 2026 Budget Targets E-Commerce Imports and Simplifies VAT Thresholds for Small Businesses
