VAT group regime – Deduction rights and annual declaration deadline extension

• Update of the deadline for annual declaration of scope
• Clarifications on changes in the scope of the single taxable person during the mandatory three-year period

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.