Jan 1, 2022
- Mandatory deferral of VAT upon import
- Import VAT due will normally be pre-filled in the online declaration based on the amounts of imports declared towards the DGDDI
- DEB return replaced by Intrastat and ECSL returns
Jan 1, 2023
July 1, 2024
Customs
DAC7
Deduction of VAT
- VAT recovery on petrol and diesel on equal footing in France
- Recoverable VAT: rules now identical for petrol and diesel
Deemed supplies
ECJ
- Flashback on ECJ Cases C-384/01 (Commission vs. France) – VAT reduced rates lower than the general rate can be admitted if it does not vulnerate the principle…
- Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready
E-Commerce
- La Grande Illusion: One simple trick for EU e-commerce imports
- France has introduced VAT package on the implementation of EU Directives on e-commerce transactions
- French tax authorities release a VAT package on the implementation of EU Directives on e-commerce transactions
- VAT package on the implementation of EU Directives on e-commerce transactions
- Tax Authorities Publish Updated Guidelines on VAT E-Commerce Package
- France Changes the Game for E-Commerce Importers: New import VAT deferment scheme
E-Invoicing
- European Council Implementing Decision authorising France to introduce mandatory B2B E-Invoicing
- France authorised by EC to mandate e-invoicing 2024
- France VAT B2B e-invoicing and B2C e-reporting delay to 1 July 2024
- French Value-Added Tax E-Invoicing Rules Gets EU Green Light
- External specifications for B2B E-invoicing in France
- Direction générale des Finances publiques organizes 3rd online workshop “external specifications #B2B”
- Updated version FAQ on E-Invoicing implementation
- B2B E-Invoicing: Authorities issued ”External Specifications”
- E-invoicing and privacy protection in France
Liability of VAT
- Introduction Of A Transitional Period For The Reverse Charge Of VAT On Imports
- Transition period on new import reverse charge in France
- Mandatory import VAT reverse charge
- Changes to import VAT in France – effective January 1st, 2022
- Upcoming import VAT reverse-charge: a cash-flow advantage
- France implements automatic reverse charge for import VAT as of 1 January 2022
- France VAT Reverse Change on Imports Automatic and Mandatory from 2022
- From January 1, 2022, reverse charge on import VAT becomes mandatory and automatic
- Mandatory import VAT deferral: VAT reporting/payment delayed and import VAT pre-filled on VAT return by the 14th day of the month
Optional taxation financial services
Other
- The new tax code on goods and services: a consolidation of sources expected
- VAT correction in France
Rate
Reporting
Tax authorities
- France announces the launch of 3 new websites for taxpayers in 2022
- 3 new websites for businesses and entrepreneurs will go online on Jan 1, 2022
- Management and collection of import VAT has been transferred to the Direction générale des Finances publiques
Tax point
Taxable transactions: Head Office – Branch
- Foreign head offices providing services to French branches subject to VAT
- VAT Treatment of Operations between Head Office and Branches in France
- Operations between head office and branches: the French tax authorities comment on EU cases Skandia and Dansk bank
- Tax Authorities Update Guidelines on VAT Treatment of Operations between Head Office and Branches
TOGC
Previous versions
