French Finance Law 2025: VAT Group Expansion for Goods Collectors

• French finance Law 2025 extends the VAT Group to taxable persons who collect goods.
• VAT Group simplifies exchanges between members by neutralizing VAT on internal flows.
• This neutralization may increase the impact of tax on wages for some entities.
• The regime involves specific deduction rules for exempt transactions.
• From 2026, companies that recover VAT can form a VAT group and benefit from exemption from payroll tax on neutralized intra-group flows.
• This scheme is beneficial for industrial, food, wine, and other groups that deduct more than 90% of input VAT.

Source: cyplom.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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