Farmers are challenged by the necessity of the multiply activities, i.e. beside farming activity a farmer has to make administration, selling products and make the marketing by him/herself. Framers are not necessarily keen to join such cooperation with other farmers which create too much burdens of the cooperation they prefer a loose working together.
Joint sales points (point de vente collectif - PVC) may sell products of farmers that are members of the particular PCV. As GIEs sell products at acquisition price (without buying the products, as it is a group sales form rather than an intermediary), in other words it earns no profit on the products received from farmers, and thus GIEs are exempt from paying VAT. GIEs invoice their payable VAT to the farmers who are then liable to pay VAT. Thus, GIEs sell products as an "association", and charge its members with their actual VAT together with the payment of the price of the products in its monthly/quarterly/semi-annual/annual accounting. The minimum number of the members is two, with no cap on the maximum number of members.
The sum of "commission", or members' contribution or membership fee varies. GIEs may use this sum to pay rent, wages, bank card service fee, and to pay any other costs incurred by the farmers.