TAX MAG: VAT news in Europe

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

Focus: France
E-commerce with or without storage, dropshipping, here are concrete cases of problems and solutions to the British customs.

Electronic invoicing – The Schedule is Maintained in France

Three weeks ago, the French newspaper Challenges mentioned a delay, or even a cancellation, of electronic invoicing in France. On May 31, 2024, during the latest meeting held by the National Forum on Electronic Invoicing, the AIFE confirmed the maintenance of the implementation schedule for the reform, the availability of a public platform (the PPF),...
Country Briefs
31 May 2024

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
11 March 2024
E-commerce with or without storage, we give you a feedback one year and a half later and propose new solutions for the problems encountered!

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
11 March 2024
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.

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Country Briefs
6 April 2023
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