France The 50% fine in the event of failure to issue an invoice is contrary to the Constitution 31 May 2021
France The reimbursement procedure for companies established outside the EU becomes electronic! 26 May 2021
European UnionFrance ECJ C-299/20 (Icade Promotion Logement SAS) – AG Opinion – Margin taxation scheme to transactions for the supply of building land 20 May 2021
France France Publishes Decree Introducing New VAT Refund Requirement for Taxable Persons Outside the EU 12 May 2021
France VAT number can no longer be checked using VIES application as explained in point 14 of the FAQ issued by French tax authorities 30 April 2021
France Electronic commerce: the registration campaign at the one-stop-shop of VAT (OSS-IOSS) is open 28 April 2021
France Info to register to the VAT mini-one stop shop (MOSS) as a non-resident company established outside the EU 15 April 2021
France Sale of a building leased in VAT by a merchant or a developer to a real estate company 14 April 2021