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

France – Electronic Invoicing Reform Postponed

Since 1st January 2020, all suppliers or subcontractors eligible for direct payment of contracts with the French State, local authorities and institutions (B2G) must send their invoices in electronic form. The 2020 Finance Act has provided for an extension to electronic invoicing regulations for business-to-business (B2B) transactions. The entry into force of these measures, initially...
Country Briefs
17 September 2021

France – Tax doctrine updates following the One Stop Shop reform

On August 13th 2021, the French tax authorities updated the Official Public Finance Bulletin (BOFIP) to reflect the changes brought about by the One Stop Shop reform, which came into effect on July 1st 2021. This update provides practical clarifications on implementing the reform as well as details and specific local regulations. For more information...
18 August 2021

France – Yacht restrictions lifted

On 17th May 2021, the “State Action at Sea” division of the French Maritime Authorities for the Mediterranean published prefectural order n°094/2021 which, in article 1, provides for the removal of the measures inserted in article 4 of prefectural order n°238/2020 on 30th November 2020. This article provided in particular that foreign ships, flying flags...
Country Briefs
17 May 2021

France – An update to the list of countries outside the EU that do not require a fiscal representative in France

France has recently updated the list of countries outside the EU that do not have to have a fiscal reprensentative in France when a taxable person established in the country carries out taxable transactions in France. The countries added are: – Antigua and Barbuda; – Armenia; – Bosnia and Herzegovina; – Cape Verde; – Cook...
Country Briefs
27 February 2021

France – Ruling on VAT Exemption Conditions for Commercial Vessels in 2021

Due to the current health crisis (COVID-19), the activity of commercial vessels in 2020 is not representative of reality and some vessels were not able to pass the 70% navigation outside French waters threshhold, a condition of the FCE (French Commercial Exemption). To compensate for this, the tax authorities exceptionally authorise vessels to assess compliance...
Country Briefs
15 January 2021

France – new VAT obligations for online platform operators

Online operators who bring people together by electronic means for the purpose of selling goods or providing a service must comply with the obliations of article 242 bis of the General Tax Code. These obligations include submitting a summary document, no later than 31st January of the following year, detailing any transactions subject to VAT...
17 April 2020
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