Information to be provided in the event of an audit of the single VAT taxable person’s regime

The tax authorities have issued administrative guidelines regarding tax audits for members of a VAT group.

Training of the sole taxpayer for value added tax (VAT):

• creation of the single taxable person (date, representative, scope);
• financial, economic and organizational links between the members of the single taxable person.

Main internal services provided between the members of the single taxable person

VAT recovery methods within the single taxable person:

• methodological choices concerning the determination of deduction coefficients and the monitoring of internal flows;
• existence of subsectors;
• option case for the single taxation coefficient of V of article 206 of annex II to the general tax code .

Note on procedures:

• procedures relating to reporting obligations (data consolidation arrangements, declaration, filing);
• procedures relating to the payment of VAT (payment, monitoring of VAT credits);
• methods of controlling internal operations and audit trails put in place within the single taxable person.

Source Bofip

---

---