5 Major Developments in France

5 Major Developments in France

• Electronic signature of electronic invoices

• The French e-Reporting system

• Making the choice between PPF, PDP and OD

• Administrative doctrine on taxation of digital services by big companies

• Guidance: Liquidation – Rates – Special rate of 2.1%

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Customs

• France VAT Fraud Measures Roadmap

• Reform of the EORI number: a single number per SIREN and no longer per SIRET

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers

DAC6

• French Supreme Court Renders Decision on the Incompatibility of DAC6 with Legal Professional Privilege

• ECJ C-398/21 (Conseil National des Barreaux and Others) – Removed – Referral on Reportable Cross-Border Arrangements (DAC6)

Deduction (Input Tax Credit)

• “Eye Shelter” decision: can we recover a VAT wrongly paid?

Digital Services Tax

• France Updates Guidelines on Scope of Digital Services Tax

• Tax Authorities Update Guidelines on Scope of Digital Services Tax

E-Commerce / Electronic Services

• France VAT Fraud Measures Roadmap

• France VAT & Customs fraud measures roadmap

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers

E-invoicing

• SNI is Moving Forward to Become PDP in France

• Electronic signature of electronic invoices

• The French e-Reporting system

• From Chorus Pro to PPF: the electronic invoicing portal

• E-Invoicing: A Solution To Reduce Payment Times And Optimise Cash Flow

• Is Your Company Ready? Upcoming Obligations Of The French E-Invoice Mandate And Non-Compliance Sanctions

• Making the choice between PPF, PDP and OD

• Pagero webinar – Recorded session – French mandate: Essential updates

• Have you heard about e-reporting and/or e-invoicing?

• Country fact sheets: eInvoicing in France

• French mandate: What is a PDP, PPF & OD?

• Sovos, Candidate to Become a PDP Platform

• Pagero webinar – French mandate: Essential updates – June 27, 2023

• Five Key Questions about e-Invoicing and e-Reporting in France

• Pagero webinar – French mandate: Essential updates – June 27, 2023

• Pagero Webinar (in French) – Essential updates relating to electronic invoicing obligations in France – June 2023 (June 22)

• All you need to know about E-Invoicing & E-Reporting in France

• Mandatory E-Invoicing: Lifecycle Management And Invoice Statuses Transmission

• France VAT Fraud Measures Roadmap

• Five Key Questions about E-Invoicing and E-Reporting in France

• France VAT & Customs fraud measures roadmap

• France Publishes E-invoice Specifications in English

• Electronic invoicing compulsory in France in 2024: get ready now

• White Paper: Mandatory E-Invoicing in France

• Public invoicing portal: what alternatives for managing your company’s invoices?

• PDPs: a new way to manage e-invoices in France

• Sovos/PwC Webinar: New E-invoicing Requirements in France and Poland (2024) (June 6)

• What are the mandatory electronic invoice formats in France?

• Pagero webinar – French mandate: Essential updates – June 2023 (June 27)

• France has published e-invoicing and e-reporting technical specifications in English

• EDICOM PDP for Electronic Invoicing in France

• France E-Invoicing/E-Reporting unraffled – Part 4: Scope of E-Invoicing, acceptable invoice formats

• France E-Invoicing/E-Reporting unraffled – Part 3: The Y Scheme

• France E-Invoicing/E-Reporting unraffled – Part 2 – Timeline

• France E-Invoicing/E-Reporting unraffled – Part 1 – Legal framework of E-Invoicing, E-Reporting & Transmission of payment data

• France E-Invoicing/E-Reporting: Quid expenses paid by employees for business purposes?

• External specification file for electronic invoicing issued in English

• France introduces new VAT E-Invoicing rules from July 2024

• France Publishes E-invoice Specifications in English

• Ryan March 2023 Highlights

• Mandatory E-invoicing in France – Pilot Phase in January 2024

• France has announced the Pilot Program for e-Invoicing

• Sovos webinar- Recorded sesssion – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• France Announces E-invoicing Pilot Program and Calls for Volunteers

• Plans to roll out e-invoicing pilot before July 2024

• Sovos webinar – Recorded version – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany?

• France B2B E-Invoicing & B2C E-Reporting July 2024 – Pilot Details

• English version of external specifications for e-invoicing mandate published

• E-Invoicing – Release of version 2.2. of the external specifications in English

• Electronic invoice: why choose a partner dematerialization platform (PDP)?

• All you need know about Partner Dematerialization Platform (PDP)

• Pilot phase for e-invoicing

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• How to participate in the E-Invoicing/E-Reporting pilot phase?

• A New Date has been Set for the End of Receipt Printing in France

• E-invoicing and digital reporting pilot program beginning January 2024

• Securing Electronic Invoices, Electronic Signature and Tax EDI

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• Simple and fun! Test your knowledge on electronic invoicing in 3 quizzes

• Electronic invoicing: Launch of a pilot and a call for applications

• French e-invoicing agents – Partner Dematerlialisation Platforms PDP’s

• B2B e-Invoicing in France (Effective from July 2024)

• France e-invoicing and e-reporting: choosing the right PDP

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• Electronic invoice: 29% of companies have not yet started a compliance process

• E-Invoicing in Italy, France and Poland – A quick comparison

• The role of private dematerialization platforms (PDP) in the e-invoicing reform in France

Exemption

• Guidance: Beneficiaries of the basic exemption and the micro BIC or BNC scheme who have not opted for VAT

• Guidance: Turnover thresholds relating to the basis of the basis of the basis and the simplified declaration regime

• Guidance: Exemption for non-profit organizations for ancillary activities

Fiscal Representation

• Temporary agent in France: everything you need to know

Fiscalization

• A New Date has been Set for the End of Receipt Printing in France

• France delays end to paper VAT receipts in retail

• What to expect in case of a fiscalization audit in France?

Fraud / Tax Evasion

• EPPO cracks down on €19 million VAT fraud involving car sales in France and the Netherlands

• Lycamobile accused of money laundering & VAT fraud in France

• EPPO arrests three suspects for Europe-wide VAT fraud involving sales of second-hand cars

• France VAT Fraud Measures Roadmap
• France VAT & Customs fraud measures roadmap

Importation

• Mandatory reverse charge of import VAT

Invoice

• Invoicing rules and mandatory elements on receipts in France

• Invoicing rules and mandatory elements on receipts in France

• Mandatory information on an invoice: all you need to know!

• France delays end to paper VAT receipts in retail

Liability (Reverse Charge/Withholding)

• “Eye Shelter” decision: can wrongly paid VAT be recovered?

Place of Supply

• Administrative doctrine on taxation of digital services by big companies

Rate

• Guidance: Liquidation – Rates – Special rate of 2.1%

• Major VAT Decrease For French Breeding

• VAT rate applicable to services rendered by companies in the personal services sector

• Ryan March 2023 Highlights

• Conditions for applying a reduced VAT rate for social housing

• Monaco: Expansion Of Reduced Vat Rate To Certain Operations

• Monaco Extends Value-Added Tax Reliefs

Real Estate/Immovable Property

• Conditions for applying a reduced VAT rate for social housing

Real Time Reporting/Continuous Transaction Controls

• From Chorus Pro to PPF: the electronic invoicing portal
• Have you heard about e-reporting and/or e-invoicing?
• Country fact sheets: eInvoicing in France
• France Publishes E-invoice Specifications in English
• France E-Invoicing/E-Reporting unraffled – Part 4: Scope of E-Invoicing, acceptable invoice formats

• France E-Invoicing/E-Reporting unraffled – Part 3: The Y Scheme

• France E-Invoicing/E-Reporting unraffled – Part 2 – Timeline

• France E-Invoicing/E-Reporting unraffled – Part 1 – Legal framework of E-Invoicing, E-Reporting & Transmission of payment data

• France E-Invoicing/E-Reporting: Quid expenses paid by employees for business purposes?

• More Details About E-reporting in France

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

• All you need know about Partner Dematerialization Platform (PDP)
• How to participate in the E-Invoicing/E-Reporting pilot phase?
• Electronic invoice: 29% of companies have not yet started a compliance process

Refund

• “Eye Shelter” decision: can wrongly paid VAT be recovered?

Registration

• Understanding SIRET and SIREN

• Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad

• What did the French authorities change when it came to the VAT registration process?

• Change in VAT registration process

Reporting / Compliance

• Electronic invoicing: transmission of payment data

• Update of the thresholds of the franchise in the base and the simplified declaration regime (CGI, art. 293 B and Cibs, art. L. 162-4 and L. 162-5)

• VAT in France: everything you need to know about French VAT

• Guide: VAT in France

• CA12 filing for May 3, 2023

• A Guide to Postponed VAT Accounting (PVA) for E-Commerce Sellers

Taxable Amount

• Administrative guidelines released on VAT treatment of compensation payments

Taxable Transaction

• Foreign sales of fuel under fuel card contract – VAT rules and obligation to register abroad

Tax Authorities / Penalties

• New Rules for Communication with the Tax Authority in France

• From 1st September 2023 the French VAT Authorities will no longer correspond via email

Technology

• Automatic Extraction Audit for Real-Time Reporting as proposed by EC/France

VAT Group

• France VAT groups 2023 update

• Tax Authorities Publish Final Guidelines on VAT Groups

• Authorities issue guidelines on VAT grouping

• VAT grouping – Update following public consultation

ViDA

• France VAT Fraud Measures Roadmap

Webinar/Event/Podcast

• Pagero webinar – Recorded session – French mandate: Essential updates
• Pagero webinar – French mandate: Essential updates – June 27, 2023
• Pagero webinar – French mandate: Essential updates – June 27, 2023
• Pagero Webinar (in French) – Essential updates relating to electronic invoicing obligations in France – June 2023 (June 22)
• Sovos/PwC Webinar: New E-invoicing Requirements in France and Poland (2024) (June 6)
• Sovos webinar- Recorded sesssion – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)