On 25 October 2022, the French tax authority published administrative guidelines for the country's new VAT group regime. The regime is provided for under Article 256 C of the General Tax Code, which was inserted by the Finance Law for 2021 for the creation of a VAT group regime in accordance with Article 11 of the EU VAT directive (Council Directive 2006/112/EC). The optional regime is possible in all sectors of economic activity, with VAT group members required to be taxable persons establ…