REF: 050:
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 …
REF: 045:
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 …
REF: 036:
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 …
REF: 032:
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 …
REF: 024:
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 …
REF: 009
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 …
