France | No Fiscal Representative requirement post-Brexit

By |November 20th, 2020|

The French Tax Authority confirms there is no Fiscal Representative requirement in France for UK businesses post-Brexit The French Tax Authority confirmed that UK businesses will not be required to appoint a Fiscal Representative when the UK finally leaves the EU and becomes a third country on January 1, 2021. [...]

France | Split Payment and Fiscal Representatives to Combat VAT Fraud

By |February 4th, 2020|

The French Inspection Générale des Finances (‘IGF’) has recently issued its November 2019 report ‘SÉCURISATION DU RECOUVREMENT DE LA TVA’ (Securing VAT Recovery). The report analysed various options for France to tackle VAT fraud and modernising the collection of VAT. The main two options for France to tackle VAT Fraud [...]

France | EU’s Four ‘Quick Fixes’ for VAT in effect from January 2020

By |November 21st, 2019|

On 27 September 2019, the government presented its Finance Bill for 2020. This included proposals to implement the four 'Quick Fixes' for VAT in France. These are simplifications to the cross-border supply of goods within the EU. The new rules take effect on 1st January 2020. This new law follows [...]

France | Implements EU Voucher Rules Directive

By |August 17th, 2019|

On 7 August 2019, France amended its VAT legislation relating to its VAT treatment of vouchers by implementing the EU Vouchers Directive (Council Directive (EU) 2016/1065), which all EU Member States are required to transpose into their national law for the start of 2019. This directive introduces rules for the [...]

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 [...]

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