France / Authorities are Rejecting More Non-resident VAT Registration Applications

By |July 3rd, 2019|

Once a company registers for VAT, it acquires certain responsibilities such as having to collect and remit the VAT due on its sales; and, compliance obligation like filing VAT returns.   At the same time, it may enjoy the right to deduct owed input VAT through its periodic VAT return as [...]

France | New Guidance for No deal Brexit and compliance changes

By |March 31st, 2019|

The French tax authorities have recently published guidance demonstrating their practical approach to how UK businesses would be affected for VAT purposes in the event of a hard Brexit. No Fiscal Representative Requirement UK businesses can breathe a sigh of relief as the guidelines confirm they will not be required [...]

France | Tax Authorities Scrap Seasonal VAT Returns

By |February 4th, 2019|

The French tax authorities have recently indicated they are phasing out use of the Saisonnier (seasonal) regime. Under this regime, businesses that are involved in “seasonal activity” have only been required to file VAT returns in the periods for which they have activity to report. The regime is intended [...]

France | Holiday Gift Giving Offers Companies Input VAT as Good Cheer

By |December 17th, 2018|

The French Ministry of Finance recently released information about the possibility of deducting VAT incurred on gifts presented to customers or clients during the upcoming Christmas season. Companies may deduct for these gifts from their taxable profit, on condition that the gifts are made in connection with the business’ interest [...]

France | Introduces Deadline for EU VAT Refund Procedure Claims

By |October 29th, 2018|

Recently published French legislation has finally closed the loophole whereby no enforceable deadline existed for EU refund directive claims (previously known as 8th directive claims). The change affects refund claims for French VAT filed by businesses established in other Member States. Although EU law provides that cross-border VAT refund claims [...]

France | Updated Anti-VAT fraud software introduced from January 2018

By |November 8th, 2017|

Further to the publication on the 6th of July 2017, regarding the introduction by France of an anti-VAT fraud software, the French tax authorities have decided to amend this requirement in order to simplify it. This amendment will be the subject of a new legislation which will be published by [...]

France | Anti-VAT fraud software introduced from January 2018

By |July 6th, 2017|

From the 1st of January 2018, some French VAT registered companies will be required to use a certified anti-VAT fraud software that meets new requirements. According to paragraph 3 bis of Article 286 of the General French Tax Code, the companies concerned will be those registered for VAT in France [...]

France | Update of the states for which a fiscal representative is required

By |April 20th, 2017|

The French VAT legislation requires taxable persons that have the obligation to register for VAT but are neither established nor have a fixed establishment in the European Union to appoint a fiscal representative. However, countries that have concluded mutual assistance agreements aimed at recovering tax claims with France are included [...]

France | Introduction of the reverse charge mechanism on import VAT

By |February 3rd, 2017|

The amended finance law for 2016 allow for all taxpayers to benefit from the reverse charge of the VAT at importation. From 01/01/2017 importers can import goods without payment of the VAT to customs at the time of import, instead the import VAT will be reported in the VAT return. [...]

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