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.

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 France VAT

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 France VAT

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 France VAT

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 France taxes VAT

4 November 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.

France United Kingdom (except Northern Ireland) VAT Focus Customs 17 August 2022

France : Finance Bill for 2026

First Insights into the VAT and Environmental Tax Measures The Finance Bill for 2026, submitted on 14 October 2025, sets out the main tax changes that will be debated by Parliament over the coming weeks. Several provisions relating to VAT and related taxes are worth noting: Article 25 – The Bill maintains the 2025 VAT...

Country Briefs France VAT VAT thresholds

4 November 2025

France: Fiscal representation – Letter of appointment

France : Fiscal representation – Use of the model letter of appointment (BOFIP, 10 September 2025) On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations. The...

Country Briefs France Déclarations formulaires etc.

3 October 2025

France – VAT Rate on Electricity Production Equipment

France: VAT Rate on Electricity Production Equipment – Decree of 8 September 2025 A decree published on 8 September 2025 in the Official Journal sets out the conditions for applying the reduced 5.5% VAT rate to residential photovoltaic installations with a capacity of up to 9 kWc. From 1 October 2025, the reduced 5.5% VAT...

Country Briefs France VAT

2 October 2025

France – End of Reduced VAT Rate for Gas and Electricity bills

France : End of Reduced VAT Rate on Fixed Charges for Gas and Electricity Bills effective from 1 August 2025 As of 1 August 2025, the reduced 5.5% VAT rate previously applied to the fixed portion of gas and electricity bills, covering elements such as subscriptions and the network access contribution, has been abolished under...

Country Briefs France VAT

1 October 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.

European Union France VAT Across Europe Sanctions and penalties VAT Payment VAT registration 21 March 2022

France – VAT Rules on Composite TV Service Offers

France: VAT rules on composite TV Service Offers: BOFIP Guidance of 3 September 2025 On 3 September 2025, the French tax authorities published guidance clarifying the VAT treatment of television services, distinguishing between linear and non-linear content. Linear services, understood as programmes broadcast according to a fixed schedule, qualify for the reduced 10% VAT rate....

Country Briefs France VAT

30 September 2025

France – Transfer Pricing and VAT

Court of Justice of the European Union (CJEU) Ruling of 4 September 2025 – Arcomet Towercranes (C-726/23) On 4 September 2025, the CJEU issued a landmark and long-awaited ruling concerning the VAT treatment of intragroup transfer pricing adjustments invoiced following the application of OECD-recognised transfer pricing methods. In this case, a Belgian parent company provided...

Country Briefs France VAT

29 September 2025

France – Renovation works : invoice wording replaces certificate for reduced VAT rates

Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works. Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met. From...

Country Briefs France VAT rates

15 September 2025

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on export sales made by a company during the audit period. In practice, the Authorities subjected all of the company’s export transactions to VAT, on the...

Country Briefs France VAT refunds

11 September 2025

VAT and dropshipping from the UK to the EU

France : VAT on Household Waste Management

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

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

France : VAT and Cash Register Software

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

France : Finance Bill for 2026

France: Fiscal representation – Letter of appointment

France – VAT Rate on Electricity Production Equipment

France – End of Reduced VAT Rate for Gas and Electricity bills

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

France – VAT Rules on Composite TV Service Offers

France – Transfer Pricing and VAT

France – Renovation works : invoice wording replaces certificate for reduced VAT rates

France – Export VAT exemption denied for lack of supporting documents

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