Strengthening e-commerce powers to tackle evasion In this week’s 2024 Finance Bill, there are a number of upgrades of powers and rules for the tax office (DGFIP) to tackle fraud. This follows the plan to combat public finance fraud announced by the Government in May
Council of State finds VAT exemption conditions incompatible with EU VAT Directive Short term home sharers on platforms such as Airbnb are likely to face tighter rules on their VAT liability. Currently, they are exempted from VAT if the provider less than three of the
Ministry of Finance new roadmap for mandatory e-invoicing, e-commerce platforms and dropshipping reforms The French Ministry for the Economy and Finance has published a roadmap for a range of measures to combat fraud in public finances. This includes a range of VAT-related measures which the
France’s March 2026 B2B e-invoicing launch sees a special role for independent e-invoicing agents – PDP’s Mandatory B2B domestic e-invoicing in France will start in March 2026 (TBC). A pilot will start in 2025. Note: from 1 July 2024, all French taxpayers must be able to
Inflationary pressures mean adoption on e-ticket registers postponed to third quarter France’s plans to impose internet-based e-ticket receipts with digital reported receipts has been delayed. The headline annual inflation rate has now slowed to 6.6% for March 2023, considerably lower than the average Euro-region rate
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
