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
As of Jan 1, 2024
Other developments
- Distance sales regime – Regularization of errors made by French operators
- Penalties for sale without invoice – Consequences in terms of a reliable audit trail
- French 2022 Finance Bill imposes additional new criteria on Intermediaries filing IOSS returns
- New Caledonia – Increase of VAT rates to 11% for services as of 2022, increase of standard and reduced rate as of July 2022
- Fictitious invoice: the 50% fine in accordance with the Constitution
- Permanent Establishment: An Extensive Approach Adopted by the French Supreme Court
- [Proposal] Option to tax for financial services—a newly “free choice” option
