France - vatcalc.com

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France updates B2C e-commerce VAT package rules

20 December 2021 in

deemed supplier

New guidance on cross-border €10,000 registration threshold; distance selling; registration and invoicing; marketplace deemed supplier France has issued new guidance on the implementation of the EU e-commerce VAT package which came into effect from 1 July 2021. This follows a public consultation in the Autumn.

France splits DEB submission into Intrastat and ESL Jan 2022

24 November 2021 in

Intrastat and EC Sales List in France to follow standard EU practise From January 2022, France is to split its Déclaration d’Echanges de Biens (‘DEB’) monthly additional filing into two, following the usual model for EU member states: Intrastat – for declaring the taxpayer’s movement

France tightens IOSS Intermediary rules

11 November 2021 in

deemed supplier

France moves to close shell Intermediary representatives France is to enforce new requirements for Intermediaries – a type of Fiscal Representative – for the new Import One-Stop Shop IOSS returns introduced on 1 July 2021 as part of the EU e-commerce package. For regular free

France to loosen financial services option to tax for VAT

18 October 2021 in

Financial Services VAT exemption

VAT saving opportunities for banks, credit and securities businesses The French 2022 finance bill includes a proposal to ease the terms under which financial services business may opt for taxation (VAT). This would enable banking, and other players in the sector (excluding insurance) to waive

French court strikes down 50% invoice fines

16 June 2021 in

France

The French Constitutional Council has ruled that France may no longer levy a disproportionate fine for missed VAT invoices. The current (Art. 1737, I, 3. of the CGI) French tax code allows for a 50% fine based on the VAT due on the invoice. The

France confirms VAT fiscal representation countries

10 March 2021 in

Fiscal Representative

Updates listing of countries where taxpayers will not require special VAT agent for French VAT registrations France has published its list of countries where businesses without a French fixed establishment but with a French VAT registration are not required to appoint a French Fiscal Representative.

France marketplace seller VAT reporting obligations 2020

8 August 2019 in

deemed supplier

France has joined the UK and Germany in introducing from 1 January 2020 VAT obligations on marketplaces to help eliminate the VAT GAP and fraud in the e-commerce sector. The requirements will include verifying non-resident VAT registration of their sellers, and continuing reporting transaction data to

France raises Value Added Tax rate to 20% Jan 2014

1 January 2014 in

EU VAT rates

The French government confirmed this week that the planned French VAT rise to 20% from 19.6% will go ahead on 1 January 2014. This will include the elimination of the 7% reduced VAT rate – with goods and services moving to either the 5.5% or 10% reduced

Tag: France

France updates B2C e-commerce VAT package rules

France splits DEB submission into Intrastat and ESL Jan 2022

France tightens IOSS Intermediary rules

France to loosen financial services option to tax for VAT

French court strikes down 50% invoice fines

France confirms VAT fiscal representation countries

France marketplace seller VAT reporting obligations 2020

France raises Value Added Tax rate to 20% Jan 2014

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