French DEB return replaced by Intrastat and ECSL returns starting 2022
DEB returns replaced by statistical return Intrastat and ECSL return, in line with most EU countries’ approach.
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Import VAT reverse-charge will be automatically applied as from January 2022 in France.
Import VAT will be mandatorily declared in the French VAT returns under the reverse charge mechanism without previous authorization starting 2022.
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French 13th Directive refund claims to be submitted electronically
Going forward, all refund claims submitted by non-EU businesses that are not registered in France must be submitted electronically.
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Electronic invoices in France will be mandatory in 2023
All companies will be obligated to use e-invoicing in France in 2023. This was set in place to reduce VAT fraud and to make invoice management easier for businesses.
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VAT on French yacht charters will change in 2021
Boats that charter in international waters are no longer able to automatically reduce their taxable base by 50%.
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Guidelines on French initiative to tackle VAT fraud on e-commerce
France published further details about the obligation for online platforms to provide details of all sales made by their users.
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Online platforms like Amazon or ebay liable for French VAT obligations of their sellers
France is planning to extend the VAT obligations of online sellers to online platforms and marketplaces like Amazon, eBay or Alibaba.
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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.
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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.
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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.
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France introduces the anti-VAT fraud cash register
France will require retail businesses to introduce a certified anti-VAT fraud cash register as from January 2018.
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French VAT return form updated to include new data
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.