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. [...]

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 [...]

France – Proposal to decrease the distance selling threshold from EUR 100 000 to EUR 35 000

By |October 2nd, 2015|

The French Government has presented the Budget Bill for 2016 and there is an interesting development in respect of e-commerce. The Finance Bill proposes to decrease the distance selling threshold from EUR 100 000 to EUR 35 000 with effect from the 1st of January 2016.  The aim of the [...]

E-Commerce: Senators in France propose to tackle fraud by collecting VAT at the time of the online transaction

By |September 25th, 2015|

With nearly EUR 57 billion of turnover and an 11% growth in France in 2014, the e-commerce is now a major economic sector and a big challenge for our tax systems, which were designed at a time when we could not anticipate this revolution. In a study published by the [...]

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