France introduces VAT group

France introduces VAT group

January 2023: France is introducing the VAT regime, which enables companies within a same corporate group to be considered as individual taxable persons (compensating VAT credits with losses). France joins the majority of EU countries in offering connected entities...
Marketplaces under the EU’s spotlight

Marketplaces under the EU’s spotlight

As of 1 January 2023, EU-based online platforms shall provide information on their sellers under Council Directive (EU) 2021/514, or DAC7. As a result of these new rules, EU tax authorities will get a much better insight into the sales made via marketplaces. Both...