Update on Annual Declaration Deadline for Unique Taxable Person under VAT Law 2022-1726.

• The deadline for the annual declaration of the unique taxable person has been changed to January 10th starting from 2024
• This change aims to simplify the update of tax data for each member of the unique taxable person
• Entities not yet established or subject to VAT can join the unique taxable person within a three-year period
• Related documents include information on entries, exits, deductions, and declarative obligations under the unique taxable person regime
• Signed by Matthieu Deconinck, Deputy Director of Transaction Taxation, Energy Taxation, and Environmental Taxation

Source: bofip.impots.gouv.fr

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.

---

---