The Value Added Tax (VAT) accounts for more than half of the state’s net tax revenue each year, and it is the state’s main revenue.
The rather simple definition of this tax, however, hides certain peculiarities in its implementation. Indeed, this will be governed by specific provisions depending on the activity carried out.
What about public persons and associative structures; whose activity is based on a mission of general interest?
These specialists often carry out subsidiary economic activities, considered as competitive, subject to tax obligations for the collection of VAT.
An exhaustive audit of the activities and services provided by these structures enables them to ensure that their accounts and practices are brought into conformity.
The EPSA Tax team, in partnership with law firms, supports studies and legal consultations on the potential optimizations anticipated, the drafting of legal acts, the accounting application of the optimizations expected, budget simulations, presentation optimization mechanisms and operational implementation.