France

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.
VAT Regulations 23 August 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...
28 April 2022
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!
VAT Regulations 17 August 2022

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...
26 November 2021

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...
24 November 2021
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 – 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
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