France has chosen to exercise the option of Article 11 of the VAT Directive as of 1 January 2023 and to provide for the establishment of a VAT group if certain requirements are met. With this new optional regulation in force France joins most other EU countries providing for one VAT entity for the whole group and a single VAT registration in this respect.
Source: PwC DE
Latest Posts in "France"
- ANAF Updates Annex to “RO e-TVA” Pre-Completed VAT Return Form
- State Council Establishes Single VAT Regime for Mixed-Use Hotel Premises Rentals
- France Implements Mandatory B2B E-invoicing by 2026 with Phased Rollout
- France Postpones POS Software Certification Deadline to September 2026, Aligns with e-Invoicing Reform
- EU Issues Formal Notices to Belgium, France, Malta Over VAT IT System Compliance
