French VAT group: 2026 guide
Conditions, option timetable and practical impacts of the French VAT group regime in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
French VAT group: 2026 guide
Updated March 2026 - The French VAT group regime, known as the single taxable person, allows closely linked entities to operate as one VAT taxpayer.
Why it matters
The regime affects:
- ▸VAT reporting at group level;
- ▸internal flows between members;
- ▸deduction rights and governance;
- ▸invoicing processes.
Related reading: tax identification number, VAT for SMEs and holding tax structuring.
Key timing
The option must generally be exercised before 31 October of year N-1 for a 1 January year N start.
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Conclusion
The VAT group is powerful, but only if your group governance and VAT processes are mature enough.
📞 Want to know whether the VAT group makes sense for your structure? Book an appointment with an expert
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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