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
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