VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt – CGI – the French Tax Code. Livre des Procédures Fiscales (Fiscal Procedures Code)), plus adoption of EU VAT Directive provisions. Check
Technical details published for e-invoicing any payment data published; includes requirements for agent ‘dematerialisation platforms’ Decree No. 2022-1299 of 7 October 2022 cover the rules for electronic invoicing in transactions between persons subject to value added tax and the transmission of transaction data. This covers
French mandatory e-invoicing confirmed; fines regime The French Parliament has adopted the provisions of the Finance Law 2022, which includes the phased introduction of e-invoicing. A late addition to the rules is the penalty regime for missed e-invoices. This will be: For taxpayers: €15 per
New technical guidance (version 2.1) for July 2024 1st wave of mandatory electronic invoicing (B2B) and electronic reporting (B2C) France’s General Directorate of Public Finance has published further technical guidance for the July 2024 launch of its mandatory B2B e-invoicing regime for resident business. The latest
New technical guidance for July 2024 first wave of mandatory electronic invoicing (B2B) and electronic reporting (B2C) France has published further technical guidance for the July 2024 launch of its mandatory B2B e-invoicing regime for resident business. The latest specifications (v1.3 / v2.0) offers more
France confirms reporting and payment of 2021 0.46% sales tax for digital platforms on motorbike delivery services and ride sharing France has provided details of the reporting and payment procedures for the new 0.46% turnover tax on digital platforms that provide transport services for their
The General Directorate of Public Finance has added further guidance on the rules for the upcoming French e-invoicing rules which start in July 2024. The latest update includes: Options for transmitting e-reporting transactions (covering B2C and cross-border transactions) via a your certified dematerialization platform partner
