France Decree relating to the reporting obligations of operators of electronic networking platforms (DAC7) 29 December 2022
France Payability of VAT on down payments on deliveries of goods: details from the BOFiP 27 December 2022
France Payability of VAT on installments received in connection with the delivery of goods (law n° 2021-1900 of December 30, 2021 on finance for 2022, art. 30, I-8° ) 22 December 2022
European UnionFrance 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 17 December 2022
European UnionFrance Flashback on ECJ Cases – C-119/11 (Commission v France) – Application of a reduced rate to receipts from admissions to first performances of concerts 16 December 2022
France French Polynesia 2023 General Budget passed: VAT exemption on rentals of furnished or unfurnished accommodations for residential use changed 14 December 2022
France Quarterly VAT returns can be filed by French businesses with a total VAT of less than 4000 EUR 22 November 2022
France Webinar Pagero: Essential updates on the e-invoicing mandate in France (Nov 17, 2022) 15 November 2022
France Webinar Pagero: Essential updates on the e-invoicing mandate in France (Nov 17, 2022) 10 November 2022
France France clarified the EUR 4,000 threshold that allows switching from monthly to quarterly filing 09 November 2022
France Quarterly turnover: exceeding the €4,000 threshold is assessed over a rolling year 08 November 2022