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

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

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

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 – 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

France – The new CA3 VAT return is published

The administration has published the new form 33-10-CA3-SD for the VAT return under the normal real regime as well as the descriptive note of the new form. As a reminder, since January 1st, 2022, with the reverse charge application, new lines have been integrated in the VAT return. The coding of the different...

Country Briefs France Declarations, forms etc.VAT Payment VAT registration

14 February 2022

France – VAT becomes payable upon payment of a deposit

The Finance Bill for 2022, provides for the amendment of Article 269 relating to the payment of VAT on the supply of goods. Until now, VAT was payable as soon as the chargeable event (the supply) took place, even in the case of a down payment. In practice, therefore, VAT was payable as...

Country Briefs France Declarations, forms etc.VAT Payment

7 December 2021

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...

Country Briefs France Import Export Reverse Charges VAT Payment VAT registration

26 November 2021

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 data to be reported on the statistical survey

In order to comply with the European Business Statistics regulation (EBS) of 27th November 2019 n°2019/2151 it will now be mandatory to indicate product origins on statistical surveys (at introduction and dispatch) along with the customer’s VAT number. There have also been many changes to the transaction codes. Product origin : Regarding the origin, the DGDDI...

Country Briefs France Declarations, forms etc.Intrastat

24 November 2021

France – EC Sales List and INTRASTAT returns replace DEB in France

To comply with the European Business Statistics (EBS) regulation of 27th November 2019 n°2019/2152, the Trade of Goods Declaration will disappear in favour of the EC Sales List and a statistical survey (the INTRASTAT return). The EC sales list is a return that allows the amounts of Intra-Community sales to be declared by entering the purchasers’...

Country Briefs France Declarations, forms etc.Intrastat

22 November 2021

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 France E-invoicing

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...

Country Briefs France Distance Selling E-Commerce Marketplaces One-Stop-Shop

18 August 2021