- 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.
