Taxera
Flag of FranceVAT groups FranceOptional, by electionLast reviewed October 2026

VAT groups in France: Assujetti unique explained

France introduced full VAT grouping in 2023. The group is one taxable person and internal supplies are left out of VAT.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

Single VAT taxpayer regime (assujetti unique)

Who can join

Companies linked financially, economically and organisationally. The group is formed by a formal election.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for France

  1. 2023
    The regime replaced the older, more limited consolidated payment scheme
  2. 31 October
    Election deadline for the following year, as generally reported

What the group return covers

The group files one VAT return as a single taxable person, with its own VAT number. Members are jointly liable for the VAT due.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Confirm the election date and conditions with your tax adviser before the deadline.
  • Plan which company codes belong to the group before the year starts.

Common pitfalls

  • Missing the election deadline and waiting a full year.
  • Forgetting that members are jointly liable.

Linked obligations in France

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups France: questions, answered

Official sources

Keep this guide

Download the France VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups NetherlandsVAT groups BelgiumVAT groups ItalyVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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