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 [...]

France | Audits on VAT credit refunds applications

By |February 3rd, 2017|

Article 17 of the amended finance law for 2016 has given to the French tax authorities power to conduct audits of taxpayer claims for VAT credit refunds at their premises. Formerly, the French Tax Authorities could initiate only two procedures: an accounts audit and a documents audit. It is hoped [...]

France – Reduced VAT certificate is no longer required for some small building works

By |April 1st, 2016|

To lighten the administrative burden on clients and professionals, the Tax Administration has decreed that the certificate normally provided by the customer who wishes to benefit from the reduced VAT on renovation of his home is no longer required when the value of the work does not exceed €300 (including [...]

France – Distance selling VAT threshold is reduced to EUR 35 000

By |December 21st, 2015|

Further our previous VAT news in October, the Parliament in France has now approved the Budget Bill for 2016 which notably reduces the distance selling threshold to EUR 35 000 with effect from the 1st of January 2016. As a consequence of this new lower threshold, the obligation to register [...]

Tampon Tax – French MPs have voted in favour of a reduce rate for feminine sanitary products from 20% to 5.5%

By |December 18th, 2015|

A successful public campaign in France helped to convince the Government to accept a lower VAT rate on sanitary products for women. At the start of the parliamentary debate on the Finance Bill for 2016 in October, the Government and the Secretary of State for the Budget, Christian Eckert, were [...]

Electronic Payment of VAT in France for non-resident companies

By |October 28th, 2015|

France is introducing a new VAT payment obligation for certain non-resident businesses. From 1 December 2015, non-resident businesses registered for VAT in France with a foreign bank account held in the SEPA (Single Euro Payments Area) must pay VAT via an automatic online payment system; ‘direct debit’.  Businesses without a [...]

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