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.

Need help with your French VAT compliance?


Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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