E-Invoicing in France: Complete guide
E-invoicing and e-reporting obligation in France will be rolled out in phases. Originally scheduled for July 2024, the obligation has been delayed to September 2026
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Reverse Charge Extension in France for Transfers of Energy Certificates
France extends VAT reverse charge mechanism in of energy certificates relating to guarantees of origin and production certificates for gas and electricity.
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Full VAT group simplification in France
France introduced the full VAT group simplification starting January 2023, allowing VAT groups to be treated as single taxable persons. Find also the 2024 updates.
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France publishes airlines benefiting from VAT exemption
France publishes the list of airlines making international flights that benefit from automatic VAT exemption. Appearing on this list, they do not need to request a certificate to recognized the VAT exemption.
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Understanding France’s New Fiscal Representation Accreditation Requirement
France has recently implemented the representation accreditation requirement. This a previous validation of the fiscal represention which has to be applied per each new client.
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French SIEE stops accepting emails from September 2023
French SIEE, the tax office for foreign companies, will stop accepting contact via email from September 2023. Instead, it will be required to use the online secured message system.
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France launched a new portal for company administration
France launched a new one-stop shop portal for company formalities. All applications for VAT registration or de-registration, as well as other change notifications, shall be made via the new portal.
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France clarified the EUR 4,000 threshold for quarterly filings
France clarified the EUR 4,000 threshold for changing into quarterly frequency of filing
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France confirms fine for failure to reverse charge
France confirms that 5% fine for failure to reverse charge VAT is constitutional.
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French VAT return 2022 updated
The French Tax authorities released the updated version of the VAT return for 2022.
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What is EPR and how does it work?
EPR is an environmental policy that requires companies to pay an eco-contribution for certain products that have an impact in the environment. Marketplace sellers must comply with this obligation.
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France urges to voluntarily regularize distance sales made before July 2021
France opens a period of voluntary regularization for distance sellers who missed paying VAT in France according to the former distance sales rules. This period ends by 30 September 2022.