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EASYTAX, VAT fiscal representative

France

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: France

VAT and dropshipping from the UK to the EU

What European e-sellers need to know, post-Brexit, about the VAT implications of their dropshipping operations from the UK to the EU.
VAT Regulations 23 August 2022

France: Reorganisation of VAT into the CIBS

Implications for Businesses and Tax Professionals France is continuing to modernise its tax legislation with the reorganisation of VAT into the “Code des Impositions sur les Biens et Services” (CIBS). The new structure will take effect from 1 September 2026. This reform does not change the substance of VAT rules; rather, it reorganises and clarifies...
Country Briefs
6 January 2026

France: Mandatory use of SIREN-based EORI numbers from 1 January 2026

Since 1 January 2026, all VAT-registered businesses in France carrying out Customs operations are required to use an EORI number based on their company SIREN. Until now, France had allowed EORI numbers to be issued using a company’s SIRET establishment number, meaning that several EORI numbers could exist for the same legal entity. As this...
Country Briefs
6 January 2026

France: Introduction of the EUID on Kbis Extracts to strengthen EU-wide company identification

Since 1 December 2025, all French Kbis extracts now include the EUID (European Unique Identifier), a single European identification number designed to harmonise company identification across the European Union. This development, implemented in line with Directive 2012/17/EU on the interconnection of business registers, marks an important step towards more reliable and secure legal information for...
Country Briefs
6 January 2026

France : VAT rates and prepared food products

Clarification for chain transactions The question of which reduced VAT rate applies to prepared food products often raises issues, especially in chain transactions involving several intermediaries. A recent clarification from the French Tax Authorities, published in BOI-RES-TVA-000205 on 19 November 2025, provides practical guidance for affected businesses. In a typical chain transaction, a franchisee sells...
Country Briefs
9 December 2025

Brexit & e-commerce to the UK: VAT & Customs issues – solved

What is the best VAT/Customs treatment scheme for your e-commerce sales to the UK, with or without warehousing? Check out our scenarios and feedback.
VAT Focus 17 August 2022

France – VAT and furnished rentals

What changes with the Conseil d’Etat ruling of 12 November 2025 Furnished residential rentals are normally exempt from VAT under Article 261 D(4) of the French Tax Code, whether they are long term, seasonal or short term. However, some rentals can fall within the scope of VAT when the services provided start to resemble hotel...
Country Briefs
9 December 2025

France – Small entreprises VAT Exemption scheme

France – threshold maintained for 2025 On 3 November 2025, Law no. 2025 1044 was enacted, reinstating and stabilising the VAT exemption thresholds (“franchise en base”) for micro entrepreneurs and small businesses. This reverses the change initially planned under the 2025 Finance Act, which would have introduced a single € 25,000 threshold for all activities...
Country Briefs
9 December 2025

France – Tax vigilance and the right to deduct VAT

Nantes Administrative Court of Appeal – Decision of May 28, 2025 In a decision issued on 28 May 2025 (no. 24NT03194), the Nantes Administrative Court of Appeal ruled that a company cannot exercise its right to deduct VAT if it knew or should have known that its purchases were linked to a VAT fraud scheme....
Country Briefs
9 December 2025

France : Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines

France – Reduced VAT for renovation works – CJEU case PRIMISO and new BOFIP guidelines On 29 September 2025, the Administrative Court of Cergy Pontoise (SAS PRIMISO, no. 2306229) confirmed the French Tax Authorities’ strict approach to applying reduced VAT rates for renovation works. During a tax audit, the company’s use of reduced VAT rates...
Country Briefs
9 December 2025

VAT penalties and late payment fees in the European Union in 2022

Check the risks involved and the late payment interest applied in case you have not fulfilled your VAT obligations in time in a state of the European Union.
VAT Across Europe 21 March 2022

France : VAT on Household Waste Management

Recent Clarifications A ruling published in the BOFiP on 17 September 2025 provides important clarifications on the VAT rates applicable to household waste collection and treatment services. These services are often complex, and determining the correct VAT can be challenging, especially for mixed operations. The ruling confirms that the reduced 5.5% rate applies to: Services...
Country Briefs
4 November 2025

France : VAT on Short-Term Rental of Means of Transport

Judgment of the Bordeaux Administrative Court of Appeal, 16 September 2025 Under Article 259 A, 1° a of the French Tax Code, short-term rentals of means of transport are subject to French VAT when the vehicle is made available to the lessee on French territory. In this case, a French company had concluded bicycle rental...
Country Briefs
4 November 2025

France : Incorrectly Charged VAT – The Crucial Role of Formal Procedures

Decision of the Administrative Court of Appeal of Marseille, 18 September 2025 In this case, several horse breeding and training stables had received income subject to VAT. Relying on CJEU case law, they sought reimbursement of the tax that had been incorrectly charged and collected. The Administrative Court of Appeal of Marseille clarified in its...
Country Briefs
4 November 2025

France : VAT and Cash Register Software

Extension of the Compliance Deadline The BOFiP update published on 2 October 2025 extends the compliance deadline for cash register software and systems to 31 August 2026. Under this measure, only a certificate issued by an accredited body will serve as proof of compliance, replacing the self-declaration previously issued by software publishers. Key implementation dates:...
Country Briefs
4 November 2025
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