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…
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…
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…