French tax authorities have updated the VAT form to include one more line (line number 5A) where distance sales of goods taxed in France as country of origin must be reported.
All VAT returns are prepared and submitted electronically in France, so there are no actions required from these changes other than completing this box in case you carry out distance sales dispatched from France and subject to French VAT.
These changes are important for French distance sellers and for non-French companies with an Amazon FBA warehouse in France. These businesses should use this box for all sales taxable in France where...Read more
France has revised the list of non-EU countries not requiring a fiscal representative when their local businesses registered for VAT purposes in France.
As a general rule, foreign non-EU businesses registering for VAT in France are required to appoint a fiscal representative. This representative is jointly and severally liable for the tax debts of the represented business. There is an exception to this rule for businesses from certain countries listed by the French tax authorities. This list has now been updated and includes the following territories
Most online businesses selling their products to French customers have received a letter this week with a summary of all their sales in France during last year.
The letter explains that as from March 2017 it is a legal requirement for online platforms such as Amazon or Ebay to provide a statement of all online sales to French customers during the previous year. The letter recommends contacting your tax advisor in case you are not certain about meeting your French tax and social security obligations.
According to the distance sales EU rules, foreign online businesses must get a VAT number in France when their...Read more
As from 1 January 2017, import VAT will be allowed to be reverse charged in the French VAT return only if a license is obtained from the French tax authorities.
Authorized Economic Operators will be deemed to comply with all four conditions applicable to benefit from this simplification, although a separate application is still required for these taxpayers. Non-EU companies will have to appoint a customs representative to benefit from this regime.
Normally, import VAT is paid upon arrival of the goods. However, to compensate for the cash flow disadvantages of these rules, most countries allow some...Read more
France raised the VAT registration threshold from €32,600 to €33,200 of annual turnover per year. Certain industries such as purchase and resale activities have a higher threshold of €82,800 where the goods or services are for domestic use; also lawyers and solicitors benefit from a higher threshold of €42,900.
These thresholds only apply to small and medium established French companies. Foreign non-established businesses must register for VAT purposes as soon as the first taxable transaction is made. You can find more information on when do you need to register in our blog.
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