France
Groupe TVA Updated 2026-02-011 change this quarter
Baseline
Groupe TVA — French VAT Group
France introduced the Groupe TVA (VAT group) effective January 2023, finally implementing the optional VAT grouping provision from the EU VAT Directive. This allows closely linked entities in France to be treated as a single taxable person. Prior to 2023, France was one of the last major EU economies without VAT grouping.
Key Dates
Jan 2023Groupe TVA effective — first VAT groups registered
2024DGFiP guidance clarified on formation and operational rules
2026Interaction between Groupe TVA and e-invoicing mandate being defined
Who is in scope
Entities established in France that are financially, economically, and organizationally linked. Includes companies, branches, and certain partnerships.
Process
Application to DGFiP -> approval and VAT group number issued -> group treated as single taxable person -> representative member files consolidated return -> internal supplies outside scope of VAT.
Official Sources
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