The finance bill for 2021 plans to transpose a European directive via the creation of the French-style “VAT Group”, which will allow eligible companies to designate a single referent for VAT within a group of companies. . This new system will finally take effect on January 1, 2022 for use on January 1, 2023. The objective of this small tax revolution? Accentuate the neutrality of VAT on transactions carried out between members of the VAT group: these will be internal transactions with no impact on the application of VAT. But does this constitute the guarantee of automatic tax optimization?
Source latribune.fr
