On 25 October 2022, the French tax authority published administrative guidelines for the country’s new VAT group regime. The regime is provided for under Article 256 C of the General Tax Code, which was inserted by the Finance Law for 2021 for the creation of a VAT group regime in accordance with Article 11 of the EU VAT directive (Council Directive 2006/112/EC).
Source Orbitax
Latest Posts in "France"
- France E-Invoicing Update – Key Simplifications for 2026 Rollout
- France’s 2025 B2B E-Invoicing Mandate: Key Developments and Future Implications
- French Ministry Announces 10 Simplification Measures for 2026-27 E-Invoicing and E-Reporting Compliance
- Clarifications on VAT Rules for Composite Offers in Television Service Subscriptions
- French Court Rules Against VAT Exemption for Micro-Enterprise Due to Exceeded Turnover Limits