Actualités TVA & Country Briefs

France: Fiscal representation – Letter of appointment

France : Fiscal representation – Use of the model letter of appointment (BOFIP, 10 September 2025) On 10 September 2025, the French Tax Authorities published guidance (ACTU 2025/00095) clarifying the use of the standard model letter for appointing a fiscal representative by foreign companies not established in France, in the context of VAT obligations. The...

Country Briefs France Déclarations formulaires etc.

3 October 2025

France – VAT Rate on Electricity Production Equipment

France: VAT Rate on Electricity Production Equipment – Decree of 8 September 2025 A decree published on 8 September 2025 in the Official Journal sets out the conditions for applying the reduced 5.5% VAT rate to residential photovoltaic installations with a capacity of up to 9 kWc. From 1 October 2025, the reduced 5.5% VAT...

Country Briefs France VAT

2 October 2025

France – End of Reduced VAT Rate for Gas and Electricity bills

France : End of Reduced VAT Rate on Fixed Charges for Gas and Electricity Bills effective from 1 August 2025 As of 1 August 2025, the reduced 5.5% VAT rate previously applied to the fixed portion of gas and electricity bills, covering elements such as subscriptions and the network access contribution, has been abolished under...

Country Briefs France VAT

1 October 2025

France – VAT Rules on Composite TV Service Offers

France: VAT rules on composite TV Service Offers: BOFIP Guidance of 3 September 2025 On 3 September 2025, the French tax authorities published guidance clarifying the VAT treatment of television services, distinguishing between linear and non-linear content. Linear services, understood as programmes broadcast according to a fixed schedule, qualify for the reduced 10% VAT rate....

Country Briefs France VAT

30 September 2025

France – Transfer Pricing and VAT

Court of Justice of the European Union (CJEU) Ruling of 4 September 2025 – Arcomet Towercranes (C-726/23) On 4 September 2025, the CJEU issued a landmark and long-awaited ruling concerning the VAT treatment of intragroup transfer pricing adjustments invoiced following the application of OECD-recognised transfer pricing methods. In this case, a Belgian parent company provided...

Country Briefs France VAT

29 September 2025

France – Renovation works : invoice wording replaces certificate for reduced VAT rates

Article 41 of Finance Law No. 2025-127, published on 14 February 2025, has introduced a change to the way reduced VAT rates apply to renovation works. Until now, businesses and individuals had to complete a simplified certificate (Cerfa form No. 1301-SD) to confirm that the conditions for applying the reduced VAT rate were met. From...

Country Briefs France VAT rates

15 September 2025

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

On 22 August 2025, the Italian Tax Authorities issued an important clarification of significant relevance to businesses engaged in cross-border transactions. In Ruling No. 213/2025, the Authorities confirmed that an importer may recover VAT paid at Customs even if the importer is not the owner of the goods, provided there is a direct and immediate...

Country Briefs Italy VAT deductions

12 September 2025

France – Export VAT exemption denied for lack of supporting documents

Paris Administrative Court – ruling of 3rd June 2025, no. 2311477, SAS AetT France In this case, following a tax audit, the French tax authorities questioned the VAT exemption on export sales made by a company during the audit period. In practice, the Authorities subjected all of the company’s export transactions to VAT, on the...

Country Briefs France VAT refunds

11 September 2025

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

Judgement of the Paris Administrative Court of Appeal of the 13th June 2025, No. 24PA01668 – Meda AB In this judgment, the Paris Administrative Court of Appeal confirmed that anyone acting on behalf of a foreign company in dealings with the French Tax Authorities must show proper authority to represent that company, for example, when...

Country Briefs France VAT refunds

8 September 2025

EUCJ : reclassification of an intra-Community supply of goods as an export.

Background of Judgment of the European Union Court of Justice, Case C-602/24 : During a tax audit, the VAT exemption of a Polish company on an invoice issued for an intra-Community supply of goods to Lithuania was called into question. However, unbeknownst to the company, the buyer transported the goods to Belarus. The transaction therefore...

Country Briefs European Union VAT Exemption

20 August 2025

United States/European Union : Status of Customs Duty Measures

The 12th of March 2025 : On this date, the United States imposed customs duties of up to 25% on imports of steel and aluminium, as well as certain products containing these materials, from the European Union. These new provisions affect exports from the European Union worth more than €26 billions. The 1st of April...

Country Briefs United States Customs

19 August 2025

European union : simplification of VAT collection on imported goods

EU Directive 2025/1539, adopted on 18 July 2025, aimed to simplify the collection of VAT on imported goods. On 18th July 2025, the Council of the European Union officially adopted new VAT rules on imports. From 1st July 2028, these provisions will improve the collection of VAT on imported goods. The new provisions aim to...

Country Briefs European Union One-Stop-Shop VAT

14 August 2025

Country Briefs

France: Fiscal representation – Letter of appointment

France – VAT Rate on Electricity Production Equipment

France – End of Reduced VAT Rate for Gas and Electricity bills

France – VAT Rules on Composite TV Service Offers

France – Transfer Pricing and VAT

France – Renovation works : invoice wording replaces certificate for reduced VAT rates

Italy – Clarification from the Italian Tax Authorities on VAT Deduction for Imports by Third Parties

France – Export VAT exemption denied for lack of supporting documents

France – VAT refund claims: proof of authority required to act on behalf of foreign companies

EUCJ : reclassification of an intra-Community supply of goods as an export.

United States/European Union : Status of Customs Duty Measures

European union : simplification of VAT collection on imported goods

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