- Starting from 2024, the deadline for transmitting the annual declaration of scope for a TVA group to the tax administration is set for January 10th.
- Companies subject to TVA in France can form a TVA group if they are closely linked financially, economically, and organizationally.
- The group must designate a representative who is responsible for filing TVA declarations and making tax payments.
- Associations may also be eligible for this regime.
- The representative must transmit an annual declaration of scope, listing the group members as of January 1st, using form n° 3310-P-AU.
- The deadline for submitting this declaration has been changed to January 10th, starting from 2024.
- This change aims to simplify the administration’s updating of fiscal data for group members and to expedite the inclusion of new members in the group’s TVA declaration and payment process.
Source: pkf-arsilon.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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