EU firm without a French establishment: How can you get a VAT refund?
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If you are an EU based company without an establishment in France, you are a non-resident firm.
Generally, to deduct VAT in France you must also collect it, i.e. you must deliver goods and services subject to …
Reverse Charge on VAT for Imports
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On 8 November 2016, Parliament adopted the “Sapin 2” law, which provides a framework for the VAT reverse charge on imports. Article 58 of the law replaces the simplified scheme with an authorisation system due to fears of …
How to suspend VAT payments on imports
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If you are a company performing operations relating to cross-border trade and you are subject to French VAT, you must settle this tax as soon as these operations cross the border, in accordance with Article 293 A of …
Reverse Charges (Autoliquidation)
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In principle, the provision of services are taxable in France if the service provider’s main seat of his economic activity is in France. Since Directive 2006/112 / EC of the 28th November 2006, the VAT is …
VAT for construction work in France
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France has always been known as one of the most influential countries in Europe, playing a variety of roles throughout history. Thanks to this, France has been able to develop a unique architecture and many of its cities …
VAT France: important changes for 2016
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Reduced distance-selling VAT registration threshold
Art. 258B of the French Tax Code has been amended, lowering the distance-selling VAT registration threshold from €100,000 to €35,000. This step has been taken so that the threshold is in line …