VATLive > Blog > France > France delays VAT groups to 2023

France delays VAT groups to 2023

  • Sep 17, 2020 | Richard Asquith

France is to postpone the option for related companies to form VAT groups, with a single, unified VAT return. There is already a basic grouping system in place.

The introduction of a full VAT grouping, enabling nominated business is now being delayed one year to January 2023 – instead of January 2022

France already operated an optional VAT consolidation regime. However, it does not allow for exempt supplies between businesses within the nominated businesses. It is limited to sharing VAT credits, thus helping with cash flows.

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Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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