5 Major Developments in France

5 Major Developments in France

• VAT on payments on account of goods – What’s new on 1 st January 2023

• Different VAT tax regimes in France

• Transfer of Going Concern – article 257 bis – new wording
• B2B eInvoicing, who bears the responsibility?
• Public consultation for the VAT Single Taxable Person (VAT group) scheme

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Customs

• How to determine the customs value?

• Customs importer vs fiscal importer in France

Deduction (Input Tax Credit)

• Rental of a building in another Member State: the VAT incurred in France is deductible

• VAT deduction rights and payroll tax consequences

• 5% fine for failure to reverse charge the VAT (when the taxpayer is authorized to deduct it) is constitutional

• Flashback on ECJ cases C-40/00 (Commission v France) – France can not withdraw full right to deduct VAT if if there was partial deduction before

ECJ (European Court of Justice)

• Flashback on ECJ Cases – C-596/10 (Commission v France) – No Reduced VAT rate if horses are not intended for use in the preparation of foodstuffs or in agriculture

• Flashback on ECJ Cases – C-119/11 (Commission v France) – Application of a reduced rate to receipts from admissions to first performances of concerts

• Flashback on ECJ cases C-108/00 (SPI) – An advertising service ia also a services supplied indirectly to the advertiser

• Flashback on ECJ cases C-40/00 (Commission v France) – France can not withdraw full right to deduct VAT if if there was partial deduction before

E-Commerce/Electronic Services

• Spontaneous regularisation of French VAT on distance sales by foreign operators

E-Invoicing

• How to prepare for France’s e-invoicing and e-reporting mandate in 2023

• B2B eInvoicing, who bears the responsibility?

• E-invoicing and E-reporting in France: An Overview of Mandate

• Mandatory B2B E-invoicing and Reporting

• France: e-Invoicing Updates

• Law and regulations on e-invoicing and e-reporting requirements published

• Electronic invoicing: the latest details from the administration

• France’s E-invoicing and E-reporting developments and news

• Will PDF invoices still be accepted under the e-Invoicing mandate in France?

• French CTC Regime: How to Comply as a Service Provider and Taxpayer

• France to introduce mandatory B2B e-invoicing and reporting

• E-reporting frequency is published by the French Government

• Tax Authorities released updated FAQs on VAT e-invoicing

• France Published New Details for the B2B e-Invoicing and B2C e-Reporting

• Upcoming B2B e-invoicing mandate in France: Official Decree published

• Electronic invoicing – Publication of regulatory texts, update of the FAQ and publication of an FAQ dedicated to partner dematerialization platforms.

• Further details on the upcoming E-invoicing and E-reporting system are published

• France VAT B2B e-invoicing & B2C e-reporting July 2024 – new FAQ’s & deadlines

• Information to be included on E-Invoices: New data fields

• France VAT B2B e-invoicing and B2C e-reporting July 2024 – technical details released

• Decree No. 2022-1299 of 7 October 2022 on the generalization of electronic invoicing

• Generalization of electronic invoicing for companies

• Spain and France move one step closer to B2B e-invoicing

• 1st Barometer of the Electronic Invoice

• Why an extension is needed for EN16931 when it comes to B2B mandate and CTC in France

• France publishes the Amending Finance Law 2022

• E-Reporting or E-Invoicing in France, what’s the deal?

• France to implement new VAT e-invoicing requirements from 1 July 2024

• France confirms penalties for failing to issue compliant e-invoices

• France publishes updated technical specifications for e-invoicing and e-reporting

• Beyond Chorus Pro: How to prepare for B2B e-invoicing and CTC in France

• B2B external e-Invoicing specification published in English

• Electronic invoicing: experimentation from January 3, 2024

• Penalty regime for missed e-invoices in France

Environmental Tax

• What is EPR and how does it work? Obligations in France and Germany

Excise

• How the French government fuel discount will change from September 1, 2022

Exemption

• French Polynesia 2023 General Budget passed: VAT exemption on rentals of furnished or unfurnished accommodations for residential use changed

• New airlines exempt from certification to benefit from the VAT exemption

• Publication of the new list of French airlines exempt from certification to benefit from the VAT exemption

• List of French airlines that can benefit from the exemption from certificates from their suppliers

Export

• Exportations from France

Fiscal Representation

• VAT registration procedure for companies not established in the European Union and subject to the obligation to appoint a tax representative

Importation

• How to determine the customs value?

• Reverse charge of vat on imports to France

• Customs importer vs fiscal importer in France

Intra-Community Transactions

• Intra-community movements of own goods without active EU VAT number

Legislative Change

• Generalization of electronic invoicing for companies

Liability (Reverse Charge/Withholding)

• Transfers of greenhouse gas emission quotas – Operations relating to certified or verified emission reduction units – Ruling

• France Confirms That 5% Fine For Failure To Reverse Charge VAT Is Constitutional

• France Confirms That 5% Fine For Failure To Reverse Charge VAT Is Constitutional

• France confirms fine for failure to reverse charge

• 5% fine for failure to reverse charge the VAT (when the taxpayer is authorized to deduct it) is constitutional

• Reverse charge mechanism on import: Transitional period ended June 30, 2022

Place of Supply

• Flashback on ECJ cases C-108/00 (SPI) – An advertising service ia also a services supplied indirectly to the advertiser

Rate

• Flashback on ECJ Cases – C-596/10 (Commission v France) – No Reduced VAT rate if horses are not intended for use in the preparation of foodstuffs or in agriculture

• New Caledonia to simplify VAT rates

• “Green VAT” Demanded By Around Sixty Business Leaders

Registration

• Documents required to register for VAT

Real Estate/Immovable Property

• VAT regulations for the construction sector in Monaco

Real Time Reporting/Continuous Transaction Controls

• How is e-reporting affecting B2C transactions in France?
• How to prepare for France’s e-invoicing and e-reporting mandate in 2023
• E-invoicing and E-reporting in France: An Overview of Mandate
• Mandatory B2B E-invoicing and Reporting
• France: e-Invoicing Updates
• Law and regulations on e-invoicing and e-reporting requirements published
• France’s E-invoicing and E-reporting developments and news
• Will PDF invoices still be accepted under the e-Invoicing mandate in France?
• French CTC Regime: How to Comply as a Service Provider and Taxpayer
• France to introduce mandatory B2B e-invoicing and reporting

• E-reporting frequency is published by the French Government

• Tax Authorities released updated FAQs on VAT e-invoicing
• France Published New Details for the B2B e-Invoicing and B2C e-Reporting
• Upcoming B2B e-invoicing mandate in France: Official Decree published
• Electronic invoicing – Publication of regulatory texts, update of the FAQ and publication of an FAQ dedicated to partner dematerialization platforms.
• Further details on the upcoming E-invoicing and E-reporting system are published

• France VAT B2B e-invoicing & B2C e-reporting July 2024 – new FAQ’s & deadlines

• Frequency and timing of transaction and payment data (e-reporting)

• France VAT B2B e-invoicing and B2C e-reporting July 2024 – technical details released

• E-Reporting or E-Invoicing in France, what’s the deal?
• France to implement new VAT e-invoicing requirements from 1 July 2024
• France publishes updated technical specifications for e-invoicing and e-reporting
• Beyond Chorus Pro: How to prepare for B2B e-invoicing and CTC in France
• B2B external e-Invoicing specification published in English

Reporting/Compliance

• Different VAT tax regimes in France

• Quarterly VAT returns can be filed by French businesses with a total VAT of less than 4000 EUR

• VAT Returns in France

• France clarified the EUR 4,000 threshold that allows switching from monthly to quarterly filing

• Quarterly turnover: exceeding the €4,000 threshold is assessed over a rolling year

• French VAT return 2022 updated

• Retention period of company documents

• Updated Version of the VAT Return

• VAT Guide: VAT in France

Refund

• French Court Confirms Mutual Assistance Convention Qualifies for Purpose of Statute of Limitations for Recovery of Taxes

Taxable Amount

• How to determine the customs value?

Tax Authorities/Penalties

• France Confirms That 5% Fine For Failure To Reverse Charge VAT Is Constitutional

• France confirms fine for failure to reverse charge

• High court rules tax authorities may use open social media data for tax audits

• 5% fine for failure to reverse charge the VAT (when the taxpayer is authorized to deduct it) is constitutional
• France confirms penalties for failing to issue compliant e-invoices
• Penalty regime for missed e-invoices in France

Tax Point (When the Chargeable Event Occurs)

• VAT on payments on account of goods – What’s new on 1 st January 2023

• VAT Due Upon Advance Payment For Supplies Of Goods

Taxable Transaction

• Flashback on ECJ cases C-108/00 (SPI) – An advertising service ia also a services supplied indirectly to the advertiser

TOGC (Transfer of a Going Concern)

• Transfer of Going Concern – article 257 bis – new wording

• VAT – 257 bis – Exemption from VAT – Ubuesque decision of the Council of State (continued)

VAT Group

• Public consultation for the VAT Single Taxable Person (VAT group) scheme

• Full VAT group simplification from 2023 in France

• French Tax Authority Publishes VAT Group Administrative Guidelines

• Updated VAT grouping guidance

• VAT Group: reporting obligations for transactions carried out by members are set

• VAT Group: details on reporting obligations

• VAT deduction rights and payroll tax consequences

• VAT Group: the application of the principles of tax consolidation to VAT Group