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  • French anti-VAT fraud software

    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 must have access to the data recorded...
    • By Marosa VAT
    • Published 10/10/2017 18:10
  • New French VAT form

    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...
    • By Marosa EU VAT
    • Published 19/06/2017 16:56
  • Fiscal representative changes in France

    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...
    • By Marosa EU VAT
    • Published 16/05/2017 19:56
  • Letters from Amazon France on VAT obligations

    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...
    • By Marosa EU VAT
    • Published 04/04/2017 22:00
  • Reverse charge on French import VAT

    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...
    • By Marosa EU VAT
    • Published 26/02/2017 12:21