France

Brexit & dropshipping from the UK to the EU: problems and solutions VAT, customs and logistics

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

France VAT Regulations 23 August 2022

Electronic invoicing – EU and US support e-invoicing compatibility

In a joint declaration signed in April, the U.S Trade and Technology Council and the European Union pledged to cooperate on electronic invoicing, and in particular to ensure interoperability between systems set up in the U.S. and by member states. Certain parts of the data structure should be standardized, while there should be room for...

24 April 2024

Electronic invoicing – Postponement to be understood as a latest date

The dedicated group FNFE-MPE organized a day dedicated to electronic invoicing on March 7, 2024. Postponing the reform was at the heart of the debate. The obligation to issue invoices in electronic format will ultimately be implemented in two waves: 2026 for large companies and ETIs – 2027 for smaller companies. Basic franchise companies will...

Country Briefs European Union France E-invoicing VAT reform

12 March 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...

Country Briefs European Union France Poland Principality of Monaco E-invoicing vat

11 March 2024

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,...

Country Briefs European Union France Principality of Monaco Nursing homes Payroll taxes

11 March 2024

Brexit & e-commerce to the UK: problems and solutions VAT, customs and logistics

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!

France VAT Focus 17 August 2022

France – Deadline for VAT group for 2024

Companies wishing to use the VAT group scheme for 2024 must submit a request no later than October 31, 2023.

Country Briefs France Media, Press, Culture VAT registration

2 September 2023

France – Electronic invoicing postponed in France

The implementation date of the e-invoicing reform initally planned on July 1st, 2024 has been postponed in France. The new date will be communicated in the work to adopt the Finance Act for 2024.

Country Briefs France E-invoicing

14 August 2023

France – Reform of the VAT margin mechanism for works of art

Directive 2022/542 of April 5, 2022 made it impossible to combine a reduced VAT rate on purchase with the application of a margin VAT mechanism on resale. France, which until now has allowed a 5.5% VAT rate on the purchase and a VAT margin mechanism on the resale of works of art, is obliged to...

Country Briefs France Art work Import Export VAT rates

10 July 2023

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 France Import Export

6 April 2023

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 – New airlines exempted from attestation to benefit from VAT exemption

The list of airlines deemed to meet the exemption condition is completed with the names of two companies: Heli-Union IXAIR. These two companies are deemed to meet the exemption condition retroactively, as of September 7th, 2022. To learn more about the exemption for airlines you can read our...

Country Briefs France Aviation VAT Exemption

10 October 2022

France – Publication of the New List of French Airlines Exempt from VAT Certification

The list of French airlines who meet the conditions of Article 262 II 4°, and exempted from attestations to their suppliers to benefit from the VAT exemption, has been updated on September 7, 2022. Under Article 262 II 4° of the General Tax Code, are exempt from VAT: the supply, processing, repair,...

Country Briefs France Aviation VAT Exemption

13 September 2022

France – Publication of a new decree on the conditions of accreditation of a tax representative

On April 20th, 2022, the new Executive Order 2022-589 on the procedures for issuing and revoking tax representative certification was issued. An application for accreditation must be made for each taxable person that the tax representative needs to represent. Each application must be accompanied by the following items: the unique identification number of the fiscal...

Country Briefs France Declarations, forms etc.VAT registration

28 April 2022

France – The web service for the reverse charge is available

As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies. Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...

Country Briefs France Declarations, forms etc.Import Export Reverse Charges

28 February 2022