France Tax Agency Posts FAQs on Single Taxpayer VAT Regime

The French General Directorate of Public Finance Oct. 12 posted online FAQs on a single taxpayer (AU) VAT regime. Topics covered include: 1) eligibility for use of the AU system, including residency requirements and covered activities; 2) the Oct. 31 deadline for requesting creation of an AU; 3) reporting obligations; 4) monthly VAT declaration requirements; 5) information to be included on invoices; and 6) the required financial, economic, and organizational links among taxpayers seeking to qualify for the AU regime. [France, General Directorate of Public Finance, 10/12/22]

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