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  • French EU VAT refund applications submitted late (8th Directive)

    A recent decision by the French Administrative Court recently accepted an application for an EU VAT refund (former 8th Directive) that was submitted late. Last 4 December 2017, the French Administrative Supreme Court accepted the appeal of a taxpayer that had submitted its EU VAT Refund application on 1 October 2012 for the period of refund covering 2011. The application was initially rejected by the French tax authorities, but the Court overturned this decision on the grounds that France did...
    • By Marosa VAT
    • Published 19/04/2018 9:14
  • Penalties for not using direct debit for French VAT payments

    The French tax authorities are starting to send penalties for payments not processed by direct debit. As explained in our French VAT manual, businesses are required to create an account in the tax authorities’ portal and link their bank account to it in order to set up the direct debit mandate required by the French tax authorities. This obligation was already in place, however, the tax authorities are now imposing penalties on any company not complying with French VAT payments via...
    • By Marosa VAT
    • Published 12/04/2018 9:09
  • Late VAT registration in France

    The tax-office for non-established companies confirmed a number of issues causing delays in the processing of French VAT number applications. If you submitted a VAT registration application in France in the last 4 months, you probably experienced a longer than normal delay in the answer from the French authorities. This delay is due to a re-organization of their tax office and certain IT changes currently being implemented in their system. A French VAT registration application is normally processed within 6...
    • By Marosa VAT
    • Published 16/03/2018 9:00
  • France introduces the anti-VAT fraud cash register

    What is an anti-VAT fraud cash register? France will require retail businesses to introduce a certified anti-VAT fraud cash register as from  January 2018. Entities registered for VAT purposes that use a cash register to account their customers’ payments will be obliged, from next year, to use a certified anti-fraud cash register that fulfils certain requirements regarding integrity, security, storage and archiving data. What are the requirements? The accounting software and cash register must fulfil the following requirements: Tax Authorities...
    • By Marosa VAT
    • Published 10/10/2017 14:55
  • French VAT return form updated to include new data

    VAT return form adds new line for distance sales French tax authorities have updated the VAT return 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....
    • By Marosa VAT
    • Published 19/06/2017 9:24