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: 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

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

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 – 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

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone acting on behalf of a foreign company in dealings with the French Tax Authorities must show proper authority to represent that company, for example, when...

Country Briefs France VAT refunds

8 September 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

Customs – France : new requirements for import of cultural goods

Starting from June 2025 28th, importing certain cultural goods into France requires either an import licence or a statement from the importer of record confirming that all necessary steps have been taken to prove the goods come from a legal source. These two types of documents are now handled and stored in the ICG (Import...

Country Briefs France Customs Déclarations formulaires etc.

22 July 2025

France: VAT Reverse charge

Judgment of June 4, 2025 (n°24PA02483) of the Administrative Court of Appeal – Paris In this judgement, the Administrative Court recalls that a taxable person receiving services from a supplier established outside of France is required to reverse charge VAT, even when that taxable person is not liable for VAT on his own transactions. The...

Country Briefs France Reverse Charges

9 July 2025

France: VAT rate for fruit pastes

In a BOI-RES-TVA-000180-20241009 ruling dated 9/10/2024, the French tax authorities specify the various factors to be taken into account when determining the VAT rate applicable to fruit pastes.

Country Briefs France VAT

15 October 2024

E-invoicing – Factur-X and ZUGFeRD 2.3 are identical

Germany and France have decided to implement a unified electronic invoice format through Factur-X and ZUGFeRD 2.3. This initiative is designed to simplify and enhance the security of commercial transactions between the two countries, ensuring a consistent legal and technical framework on both sides of the border.

Country Briefs France Germany E-invoicing

18 September 2024

VAT and dropshipping from the UK to the EU

France: Fiscal representation – Letter of appointment

France – VAT Rate on Electricity Production Equipment

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

France – VAT Rules on Composite TV Service Offers

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

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

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

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

Customs – France : new requirements for import of cultural goods

France: VAT Reverse charge

France: VAT rate for fruit pastes

E-invoicing – Factur-X and ZUGFeRD 2.3 are identical

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