France Administrative guidance regarding digital services tax held invalid (Conseil d’Etat decision) 11 April 2022
France A majority of sectoral measures and some more general measures likely to interest all sectors of activity – Finance Act for 2022, Articles 30, 31, and 142 31 March 2022
France Electronic platforms: The DAC 7 Directive is transposed with an effective date of 1 January 2024 for transactions carried out in 2023 31 March 2022
France Tax regimes and declarative and accounting obligations – Declarative obligations and formalities – Special obligations and formalities – Measures specific to certain companies – Regime applicable to non-profit organizations 29 March 2022
France Scope and territoriality – Operations exempted under the domestic regime – General utility organizations – Philosophical, religious, political, patriotic, civic or trade union organizations 29 March 2022
France 5.5% rate applies to subscription-based distribution networks of electricity, combustible natural gas, and heat energy 29 March 2022
FranceMonaco Monaco Extends Until 1 January 2023 Reduced VAT Rate on Masks and Sanitisers 28 March 2022
France Notes to Operators and Restrictive Measures in Response to Russian Military Aggression 09 March 2022
France From mainland France, I import goods from overseas departments. Do I have to declare and pay VAT, and how? 08 March 2022
France I provide services from mainland France for a customer located in an overseas department, do I have to charge VAT? 08 March 2022
France From a French overseas department, I provide a service for a customer in mainland France, do I have to charge VAT? 08 March 2022
France I benefited from a reduced rate of VAT as part of a social home ownership scheme. Do I have to remit the VAT in the event of resale? 08 March 2022