French vat rules. 5%, and a super-reduced VAT rate of 2.

French vat rules. Nov 3, 2020 · The 2021 Draft French Finance Bill released on 28 September 2020 introduces VAT Grouping provisions as well as a modification of the scope of the cost sharing exemption provided for by Article 261 B of the French Tax Code. Dec 8, 2024 · E-invoicing applies to operations falling within French VAT rules conducted between taxpayers established in France requiring legally mandated invoice details. Nov 15, 2024 · Explore the intricacies of Value Added Tax (VAT) in France, including its history, various rates, and implications for businesses. Guide includes filing steps, compliance, and VAT refund eligibility. May 8, 2025 · The French VAT authorities state that VAT is owned on company cars used privately by employees when they trade part of their remuneration (gross or net) or renounce a benefit for the car. . Jul 25, 2019 · Operators importing in France have various options in order to facilitate the payment of import VAT. CAN YOU GET THE VAT REFUND ON PURCHASES IN FRANCE ? Jan 6, 2025 · Learn how to claim a VAT refund on French property purchases. Quarterly or annual VAT filing may be allowed in specific cases. Nov 14, 2023 · In France, VAT applies to almost all products and services sold, and varies according to the business activity. With expertise in French taxation and fluency in multiple languages (English, German, Spanish French Reverse Charge French reverse charge for non-established companies According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. Learn about 0% VAT on exports & health, plus exemptions for education, finance, and small businesses. We cover filing the CA3 form, deadlines, the VAT refund process, rates, and how to avoid penalties. Sep 2, 2024 · Are you planning a trip to France and wondering how to claim a VAT refund on your purchases? As a visitor to France, you may be eligible to buy goods tax-free and get a refund on the Value Added Tax (VAT) you paid during your stay. Should you collect VAT in France? You must collect VAT in France if you are doing any taxable transaction, which includes the following: Supply of Goods: Supply of goods means transferring the right to dispose of a tangible property as owner. Classification of services, place of taxation, implications for your purchase and sales invoices—discover the VAT regime for services under the general B2B rule. Relations between overseas collectivities and the territories of foreign States 90 Jun 26, 2025 · Article 83 of Law No. The concept of Value Added Tax (VAT) applies to the supply of goods or services in France, and registration is mandatory where May 10, 2023 · Detailed guide on France VAT and thresholds for your digital business. In addition to this, several reduced VAT rates are in place for specific categories of goods and services. We are experienced with historic VAT refunds , VAT regularizations and advice on how to correct invoices if needed. This helpful guide offers insights into Swiss VAT history, rates, exemptions, registration, and compliance, ensuring success through a solid grasp of local VAT rules. Apr 3, 2025 · Explore French VAT rates, thresholds, and registration requirements for businesses operating in France, including standard, reduced and special rates. Learn all about French Value Added Tax and the rates applicable. 1% for essentials like food, hotels, books, culture. E-commerce businesses operating within the EU can use the OSS system to simplify VAT compliance. Examples of supplies subject to reduced rates are listed below. In order to comply with the French VAT rules and properly charge/report VAT, nonresident digital sellers need to register for VAT in France once they surpass the registration threshold of making their first French B2C sale. The standard VAT rate is 20%. This system, designed to alleviate the VAT compliance burden, assigns the responsibility of VAT transactions to the recipient of goods or services rather than the supplier. For explanation purposes, dropshipping is a commercial practice whereby an intermedi­ary (the dropshipper) buys a good in a third country with a view to reselling it to the end consumer without having physically Mar 7, 2023 · All persons (firms or self-employed workers) regularly making paying business transactions are subject to VAT. Whether you’re an EU or non-EU business, any plan to expand into France is likely to require registering for VAT. Read More Aug 6, 2025 · Demystify French VAT. Jan 1, 2025 · The VAT taxation of trade in supplies of services between two EU countries depends on the VAT regime of the companies concerned. VAT number France: Key French VAT registration rules for EU-based businesses A VAT number France is a regulatory requirement for all EU businesses conducting taxable operations on French territory. Learn everything you need to know about VAT in France. Dec 17, 2024 · The French Finance Law for 2024 (Article 83, I-1° to 3°) has adopted new rules for virtual cultural, artistic, sports, scientific, educational, entertainment, and similar activities, based on the E… VAT services Our experts provide a wide array of VAT services tailored to the unique requirements of businesses in France. France VAT RulesSince the entry into force of the Law n°2010-476 dated 12 May 2010, Article 261 E 2° of the French Tax Code exempts from VAT the revenue of bets on sport events and online gambling, with the exception of remunerations received by organizers and intermediaries participating in the organization of these games and bets. Businesses that provide company cars to their employees can now deduct the input VAT incurred on the purchase or lease of these vehicles. Apr 28, 2025 · VAT rules in France’s overseas departments and territories (DOM-TOM) differ from those in mainland France. The French Finance Act for 2024 formally identified dropshipping as a source of tax evasion, and as such introduced measures to remedy a legal loophole leading to a loss of VAT revenue for the State on this sales model. Under the EU’s B2C Find out where EU VAT rules apply, and which VAT applies to goods from EU territories not covered by EU VAT rules. Sales of certain kinds of medicines and transports of persons are subject to the 10% VAT rate. Since then, the various tax rates have been adjusted again and again. Non-EU companies must appoint a Fiscal Representative for VAT registration and compliance in France. Everything from eligibility criteria and current VAT rates to the 13th & 8th directive processes and the deadline for claim submission. 2025-1157 QPC, ruling on the constitutionality of provisions related to the digital services tax (DST). Official comments published by tax authorities on bundled supplies Since 31 December 2020, article 257 ter of the French tax code provides rules governing the VAT treatment of bundled transactions. This question, which may seem simple, can reveal certain difficulties. We cover deadlines, eligible expenses, and critical invoice requirements for EU & non-EU companies. Foreign businesses established in the European Union The terms and conditions stipulated in Council Directive 2008/9/EC of 12 February 2008 concerning foreign businesses established in A VAT suspension regime is a mechanism that allows the payment of VAT to be postponed without affecting the effects of the transaction in terms of general VAT rules. Businesses in France or selling into France products or services can be subjected to French VAT and they might need to file VAT returns. This guide provides an in-depth look at VAT declarations in France, helping you understand the requirements, processes, and EU VAT guide – France How much is VAT in France? The Standard VAT Rate (La taxe sur la valeur ajoutée (TVA)) in france is 20%. The decision followed a constitutional challenge brought by a digital services company. Some management companies will send you all the rental income collected (including VAT) and you will be responsible for paying the VAT to the government. The French Constitutional Council issued Decision No. Apr 10, 2025 · Discover how businesses can recover VAT in France, including eligible expenses, requirements, and the refund process for both EU and non-EU companies. As such, it influences a variety of business processes Use and Enjoyment - VAT Directive 2006/112/EC - Article 59a In France, there are no use and enjoyment rules applicable with respect to telecommunications, broadcasting and electronic services provided to non-VAT taxable persons in accordance with Article 59a of consolidated Directive Value Added Tax (VAT) and Transfer Tax Main article: Monaco property tax In Monaco, shopping is subject to VAT similar to France, due to its EU customs status. If the construction works are carried out on behalf of a principal identified for VAT purposes in France, the invoice should NOT include French VAT. Nov 30, 2022 · The terms of e-invoicing therefore only concern situations where the supplier liable for VAT in France and the customer are both taxable persons established in France. VAT Thresholds in France: Non-French e-commerce businesses exceeding annual sales of €10,000 in France are required to register for French VAT. 1. What Is the Threshold for VAT in France? Dec 16, 2021 · There are significant changes to French VAT law being made on 1st January 2022 The management and collection of import VAT in France will be transferred from the French Customs (DGDDI) to the French Tax Authority (DGFiP). Jan 29, 2020 · Finally, the law transposes the rules in the EU e-business directive (EU/2017/2455) into domestic law, to be effective as from 2021. VAT is a general consumption tax levied on all goods supplied and services provided in France. Below you will find the answers to your questions about French VAT returns in the case of a leaseback. Get expert insights on managing VAT for cross-border business activities. French customs regulations apply directly in the Principality of Monaco. French VAT Refund for Foreign Businesses Registered in Jul 28, 2025 · Don't let French VAT be a cost. VAT rate changes The Finance Law 2020 makes several changes to the VAT rates, notably: What must appear on a French invoice? Here is the compulsory information that must appear on every French invoice: Your business’ information (name, SIRET/SIREN number, address, business structure (SARL, EI, SAS, etc. fr As an EU member state, France follows EU rules on value added tax (VAT) compliance. The EU founding member was the first country to have a value-added tax. Jan 23, 2024 · Key French VAT Regulations While understanding key French Value Added Tax (VAT) regulations, it is crucial to comprehend the simplification measures for consignment stock and call-off stock, which are pivotal in EU VAT compliance. Know about the compliance essentials, special regimes, and the importance of VAT in France. With this in mind, we’ve put together a handy guide to help you better understand how VAT in France works. The recipient will collect and deduct VAT on the same VAT return. Jul 28, 2025 · Discover our in-depth guide on VAT in France, featuring crucial regulations, compliance requirements, and the latest updates for businesses and professionals. Learn more to ensure VAT compliance! Aug 19, 2025 · VAT Rate in France France applies a multi-tiered VAT (Value Added Tax) system that balances government revenue with social and economic priorities. Learn about French VAT Returns. Mar 22, 2024 · The rules governing distance selling of imported goods ("VAD-BI") have been amended to combat VAT fraud through dropshipping. Intensifying the platform's administrative liability, this will imply a heavy administrative and technical burden in order to determine the territoriality of each of the operations carried out on the platform. The French government has implemented a new tax regime, requiring non-EU businesses to collect the VAT for distance sales of goods from the B2C e-shopper and to pay the VAT to the French Tax authorities This article explains the French import VAT rules, specifically the mandatory application of the reverse charge mechanism for all businesses importing goods from outside the EU. Information on VAT in France and French VAT Rates "Taxe sur la valeur adjoute". France introduced Value Added Tax, Taxe sur la Valeur Ajoutée or TVA, in 1954. Apr 4, 2025 · Explore France's VAT system with our comprehensive guide covering rates, thresholds, registration, compliance, and filing requirements for small business owners. France is still free to set its own standard (upper) VAT rate, providing this is above 15%. Apr 23, 2025 · There are few key rules to follow when it comes to VAT requirements in France: Correct VAT rate Standard Rate (20%) – most goods and services in France Reduced Rate (10%) – specific categories such as unprocessed agricultural products, firewood, certain home improvement services, passenger transport, and restaurant services. French use and enjoyment Each Member State can introduce other exceptions to the B2B rule according to the place where the services have been used and enjoyed. From 2027 Jan 19, 2023 · 80 Imports thus defined are, where applicable, subject to VAT according to the rules applicable in the import territory determined under the conditions set out in BOI-TVA-CHAMP-20-65 . Step-by-step guide for French, EU, and non-EU companies, including eligibility, process, and expert tips. When goods are purchased in France, the French VAT is charged by the supplier established in France if the goods are delivered in France. We help with VAT registration, compliance, and strategic planning, which entails applying EU VAT rules and minimizing VAT liabilities. VAT Returns in France Frequency of French VAT returns As a general rule, VAT returns are filed monthly in France. B2B services are subject to French VAT if the receiving entity is a business based in France. From this date, the declaration and payment of import VAT will be made […] Jun 30, 2025 · Your step by step guide to recovering VAT on business activities in France . The following guidelines give information about important VAT laws and regulations in France. This comprehensive guide aims to shed light on the fundamental aspects of the French VAT system, from understanding its rates to the procedure for VAT registration. However, the main change is that platforms would have to communicate the amount of taxable turnover related to its users transactions subject to French VAT. Read more about invoicing in France. 5% to 20% depending on goods and services sold. Standard VAT rate In France, the standard VAT rate is currently set at 20%. Main Principle of territoriality A transaction carried out in France is liable to French VAT. See full list on impots. We will also explore the realm of VAT exemptions, the importance of accurate VAT reporting, and the We would like to show you a description here but the site won’t allow us. Documents other than invoices do not fall within this framework. Following a major tax reform beginning in 1966, Value Added Tax (VAT) or Taxe sur la Valeur Ajoutée (TVA) was introduced in 1968 in France applicable to all business transactions. Know the deadlines, statute of limitations, deductions. Discover our guide to correctly reporting most of your purchases and sales in France, within the European Union, or internationally on your French VAT return. Some supplies are exempt from VAT. Feb 17, 2021 · French VAT on international transactions in 2025. Apr 16, 2025 · Updated French VAT Rate tables In France, the VAT system is governed by the French General Tax Code, with a standard rate of 20% applied to most goods and services. VAT is assessed on the value of goods or services supplied every time there is a transaction (sale/purchase). Livre des Procédures Fiscales (Fiscal Procedures Code)), plus adoption of EU VAT Directive provisions. This system allows businesses to declare VAT for all EU member states through a single portal. French VAT registration is a pivotal step to ensure French VAT compliance, with strict administrative, declarative, and control obligations. VAT compliance for service providers in France: reverse charge, exemptions, and cross-border rules VAT compliance in France represents a core legal obligation for B2B service providers, importers, and e-commerce operators exposed to intra-Community or extra-EU transactions. 2 days ago · In a tax ruling dated April 30, 2025, the French tax authorities have officially clarified the rules on VAT liability and deductibility for company cars, aligning with recent European case law. Conversely, taxable transactions in another EU Member State in which a French company would be identified for VAT, do not fall within the scope of e-invoicing. It was the first country to launch VAT, followed by Germany and other EU member states. Apr 3, 2025 · Discover how to correctly charge and report VAT when selling to international customers from France, including EU and non-EU compliance requirements. Get detailed VAT guidelines for France. Jan 23, 2024 · What Is the French VAT Scheme? The French VAT scheme is a taxation system that applies to goods and services transactions. The rules also change if the customer is an individual (B to C) or a professional (B to B). In France, the VAT rules for “Consignment stock” and “Call-off stock” are the same. Whether you’re running a startup, a small business, or an online shop, understanding VAT is crucial to ensuring compliance and optimizing your financial operations. In the contrary case, it would be exempt from the territorial scope of French VAT and would be subject to the VAT of the State or country on whose territory it is deemed to be carried Jan 23, 2024 · The VAT rules in France stipulate that non-EU businesses must appoint a fiscal representative for VAT registration and returns. French and Monegasque territories, including their territorial waters, form a customs union organized by the Franco-Monegasque customs agreement of 18 May 1963. We would like to show you a description here but the site won’t allow us. Example: Call-off stock and VAT implications in France An Indian company specialized in designing and manufacturing automotive seating receives a long-term order from a French car manufacturer. The authority responsible for VAT is the Ministry of Economic Affairs and Finance (Ministère des Finances et des Comptes This is a simple book entry, so no cash advance is required. If you own a leaseback property, VAT will be charged on the rent you receive each year. So, how will the extended scope impact your business, and what does a full VAT group regime entail apart from administrative simplification? We would like to show you a description here but the site won’t allow us. The new ruling will allow VAT groups to be treated as a single taxable person. This article explains these rules. Oct 27, 2023 · Under the reverse charge mechanism, the supply of services provided by a non-established business to a French VAT registered business, the recipient, is taxed in France (recipient’s place of establishment). The calculation of VAT has certain subtleties such as the calculation of VAT internally (from NET to Gross , the reverse calculation of VAT), the breakdown of ancillary costs in the case of products subject to different rates or even the management of roundings. Discover the applicable VAT rates in France. This comprehensive guide provides essential information for businesses operating in France and those Dec 31, 2015 · The French Commercial Exemption: Has the veil been completely lifted? There has been a lot of fuzz since June 2015 about the new French Commercial Exemption (FCE) conditions and enactment of the new French regulations governing VAT exemption (BOFIP Starting January 2023, France will introduce the full VAT group simplification regime. French VAT can be recovered by companies established outside France. The application of one and/or the other procedure will depend on the place of establishment of the parties, the territoriality rules allowing to determine whether the transaction falls within the scope of Dec 11, 2024 · The VAT regime applicable in France to dropshipping, a widespread practice in online commerce, has recently undergone changes. VAT is a general consumption tax that is levied directly on the goods and services consumed by customers in France. It is tailored for businesses engaging in transactions within France or with French customers. It is the principal source of tax revenue for the French government and follows the framework established by the European Union VAT Directive. The French VAT Jan 31, 2025 · The general principles of VAT are identical in all the countries of the European Economic Community. Jan 16, 2025 · Navigate the complexities of TVA in France for seamless cross-border business transactions and ensure compliance with EU regulations. A single taxable person: Article 45 of the 2021 Draft French Finance Bill envisages the transposition […] Nov 13, 2020 · The VAT regulation (BOI-TVA-CHAMP-30-30-10) issued back in 2013 authorising a 50% flat-rate reduction of taxable charter revenue, has been abolished by the French Tax Authority. How much is VAT in France? What are the current VAT rates and which goods to they apply to? All your French VAT questions answered here. 5% reduced VAT Jan 31, 2025 · Understand the general principles behind VAT in France and learn what the different VAT Rates and Tax Bands are. It includes standard and reduced rates, compliance rules, and specific tax point rules for various transactions and services. Different rates are used depending on the nature of goods or services, whether they are essential, cultural, luxury, or linked to public welfare. The VAT is then collected and deducted by the French business when filing its VAT declaration to customs—without any cash advance. Learn the practical effects of French VAT rules on business in the principality. Here’s what you need to know. Comprehending French VAT legislation is vital for ensuring compliance and avoiding potential penalties. The standard VAT rate in France is 20%. File France VAT returns accurately in 2025. French VAT compliance - registrations, returns, Intrastat, DEB, ESL s etc follow the European Union VAT Directives. France applies the harmonized EU VAT rules for ESS. Jan 4, 2024 · VAT Rates in France The standard Value Added Tax (”Taxe sur la valeur ajoutée” (TVA)) rate in France is 20%, with some goods and services exempt from French VAT, such as banking and financial transactions. 5% and 2. Jan 31, 2025 · Understanding VAT in France: VAT (Taxe sur la Valeur Ajoutée, TVA) is a value-added tax introduced in 1954, requiring businesses to collect and remit VAT on taxable sales. Our guide explains eligibility, steps, and tips to reclaim VAT on properties. This text aims to transpose Directive (EU) 2022/542 of 5 April 2022 into French law, with a view to achieving tax harmonisation within the European Union. For B2C supplies, the EU ESS rules should apply to foreign companies selling to French consumers. Thus, most French VAT rules align with EU VAT Directive 2006/112/EC. Learn how this key consumption tax operates and impacts transactions in France. Jan 23, 2024 · The intricacies of French VAT recovery present a labyrinthine challenge that companies, both within and outside the European Union, must skillfully navigate. Sep 4, 2025 · VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt - CGI - the French Tax Code. On 23 August 2023, the French tax authorities (“FTA”) published their official guidelines on these rules (BOI-TVA-CHAMP-60 dated 23/08/2023). According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French and foreign airlines carrying out at least 80% of their traffic on international routes, are VAT exempt. What is the French VAT rate? VAT (Value Added Tax) in France is known as TVA (Taxe sur la valeur ajoutée). New VAT rules in 2025 will bring important changes for dropshippers selling to EU customers (B2C). VAT refunds If your non-French company does not carry out transactions that are liable for VAT in France, it may, under certain conditions, be refunded VAT connected with business expenses incurred in France. French VAT rules are based on EU Law regulations. Value Added Tax (VAT), known in France as Taxe sur la Valeur Ajoutée (TVA), is a consumption tax applied to most goods and services sold in the country. The French term for value-added tax is “Taxe sur la valeur ajoutée” – TVA for short. VAT expense report: optimize recovery for your business! Deduction rules (meals, hotel, travel) & simplified management of expenses. Our team of skilled tax lawyers provides comprehensive services, including guidance on VAT obligations, filing procedures, and compliance with local regulations. Import VAT is declared and paid using Form 3310-CA3-SD (also known as the monthly or quarterly CA3). This is currently available to taxpayers with a turnover not exceeding: Goods: €840,000; and Services: €254,000 The normal French VAT registration threshold still applies. Also, the following scenarios determine the application of normal or simplified regimes: Simplified regime (régime du réel simplifié): Companies with a turnover on supplies of accomodation and trading activity France VAT guide France was one of the first countries to introduce an indirect tax system. Thus, Monaco applies VAT at the same rate as France (20%), covering most goods and services, with specific exceptions and reductions for certain categories. Mar 6, 2024 · The intracommunity VAT number of both businesses must be stated on the invoice. Sep 15, 2025 · France VAT rates: Standard 20%, reduced rates of 10%, 5. An Official bulletin of the French Administration published on 6th Nov. In this scenario, VAT is levied using the reverse charge procedure. Dec 22, 2024 · French Constitutional Court Upholds Digital Services Tax Against Tech Giants Challenge French Constitutional Council Upholds Digital Services Tax, Confirms Compliance with Constitution France Updates VAT Rates for Waste Collection and Treatment Services in New Doctrine France launches access to directory for taxpayers ahead of the e-invoicing Sep 4, 2025 · VAT compliance and reporting rules in France Below is summary of the major rules provided under French VAT rules (Code Général des Impôt - CGI - the French Tax Code. If you plan to import goods in France, you have to apply for a French VAT number. Learn about French VAT rates and VAT compliance. VAT was introduced in France as early as 1954 and was extended to the entire economy in 1968. Jun 24, 2025 · Monaco VAT: Rates, Registration, and Filing Rules Navigate Monaco's value-added tax, a system uniquely integrated with France's. Where a non-established supplier sells goods or services to a VAT registered client, domestic reverse charge Mar 14, 2023 · Digital Services in the European Union (EU) are often referred to as electronically supplied services (ESS). It was then extended across the whole economy in 1968. May 28, 2025 · French VAT rates can vary depending on the type of goods or services being provided. There are also reduced VAT rates of 10% and 5. Mar 13, 2025 · From 1 September 2026, businesses will face new procedures for the transmission of invoices (“e-invoicing”) and transaction data (“e-reporting”), according to French VAT rules. 1%. This applies to business activities like education, health care, insurance, and banking services. The customer in France eventually becomes French VAT registered under the domestic reverse charge mechanism. The procedure for VAT recovery in France differs depending on the place of establishment and the VAT registration status of the foreign business. It aims to support industries considered essential or beneficial A French VAT number cannot be issued if all of your supplies fall under the reverse charge rules such as importing goods and selling to French companies with a local VAT registration. Dec 6, 2024 · This guide provides an overview of VAT (Value Added Tax) in France, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. Food products, subscriptions to gas and electricity (under certain circumstances), sales of books, and products and services provided to disabled persons are subject to the 5. Oct 29, 2023 · The territoriality rules make it possible to determine whether a transaction is subject to VAT in France or not. Apr 25, 2023 · This guide to French VAT contains everything you need to know about French VAT to develop your business in France. Apr 7, 2025 · The European Union continues to update its VAT regulations to streamline eCommerce taxation and close loopholes in cross-border sales. Feb 21, 2023 · Since Brexit, all items brought into France from the UK are now subject to non-EU customs laws, meaning that both new purchases and second-hand items may be liable for VAT and customs duties. May 9, 2025 · VAT registration in France is mandatory for businesses exceeding specific turnover thresholds with rates ranging from 5. IV. Explore the latest French VAT rates and guidelines for VAT compliance. Jan 21, 2019 · All non-French airlines may benefit from the VAT exemption without limitation. In France there is the standard rate, two reduced rates, and a super-reduced rates - all part of the EU VAT Directive. French VAT rates, regulations, and compliance for foreign businesses Foreign companies conducting taxable operations in France must comply with French VAT regulations. Aug 19, 2024 · Navigating the French VAT calculator, can be a daunting task for business owners and entrepreneurs. Apr 2, 2025 · Discover how to navigate the French VAT system, meet filing deadlines, and avoid penalties with our comprehensive guide to VAT returns in France. Check our country VAT guides for other jurisdictions. Understanding Switzerland’s VAT system is key for online businesses looking to grow in this market. This rate is applicable to most goods and services, including everyday items such as clothing, electronics Nov 27, 2024 · Learn how to claim VAT refunds in France. Apr 27, 2025 · French VAT recovery is an opportunity for foreign companies to reclaim VAT incurred in France, following specific procedures. France implements these European ‘laws’ into its SCOPE OF VAT Supplies of goods and services by a taxable person are in principle liable to French VAT when they are deemed to take place in France according to VAT rules governing the place of supply for VAT purpose. How often are returns required? What VAT can be deducted? Where and when to file your French VAT Returns. A recent facilitation was brought by the reverse charge mechanism, which can be used by importers not to pay import VAT to the French Customs authorities at the time of custom clearance, and instead declare the VAT due directly […] Jan 23, 2024 · The French VAT Reverse Charge is a sophisticated tax mechanism that has substantial implications for both domestic and international businesses operating within France. 2023-1322 of 29 December 2023 on Finance for 2024 introduces significant changes to the VAT territoriality rules for certain online services. Learn the step-by-step process for a successful VAT refund claim. May 4, 2025 · Consolidation of simplified quarterly return regime with existing monthly rules France is to withdraw the existing quarterly VAT returns simplified option, Régime du Réel Simplifié, from 1 January 2027. gouv. Services A. We will designate Marosa France as your fiscal representative to submit your VAT refund claim in France. Understand how VAT applies to goods and services, the importance of registration, filing procedures, and the recent changes affecting compliance practices. Mar 19, 2020 · French VAT rules are mainly included in the French Tax Code (Code général des impôts). This is why you, as a professional, must declare the VAT that you have collected on these taxable transactions. Determining if your product is taxable in France Valoris Avocats advises companies and auto-entrepreneurs on how to register for VAT tax in France, ensuring compliance with French tax laws. The rules applicable to French VAT are notably governed by European Union law. VAT number, VAT returns, VAT rates, VAT reverse charge in France,etc. Aug 4, 2025 · Who must comply with the French e-invoicing and e-reporting mandate? All businesses established in France and subject to French VAT must comply, regardless of size or sector, for domestic B2B invoicing. Jun 22, 2025 · Our complete 2025 guide for businesses on the French VAT return. For B2B supplies of such services, the general place of supply rule for services should be taken into consideration. On the other hand, when carrying out an economic activity in France, it is important to know Our French VAT guide provides all the information on VAT regulations specific to France: VAT rates, VAT thresholds, obtaining a French VAT number, VAT returns, VAT refunds, penalties, sector or territory specific rules, etc. Apr 7, 2025 · Discover how reverse charge VAT works in France, who it applies to, and how to properly report it to avoid penalties and ensure tax compliance. French VAT rules are mainly included in the French Tax Code (Code général des impôts). E-reporting applies to all French VAT-registered companies for B2C, cross-border, and certain other transactions. This guide will walk you through the process of Sep 16, 2025 · Reverse charge in France shifts VAT from seller to buyer, covering EU trade, imports, and fraud-prone sectors, ensuring compliance and reducing cash flow strain. 5%, and a super-reduced VAT rate of 2. Foreign Construction Companies and French VAT When a foreign construction company is engaged in a building project in France, invoicing rules will depend on the VAT status of the principal in France. 2020 has just reviewed the VAT rules applicable to yacht charters. Jan 23, 2024 · Navigating the intricacies of France’s Value Added Tax (VAT) system is a critical task for businesses operating in the country. Jan 23, 2025 · Explore everything about VAT in France, including VAT rates, special schemes, and registration steps. THE FRENCH VALUE ADDED TAX (TVA) The value added tax (French VAT or TVA) (hereinafter referred to as “VAT”) was instituted in 1955 and is the principal form of indirect taxation in France; in 2007, it generated approximately 49 percent of all French tax receipts. France has introduced an extended version of this reverse charge. How to register, collect taxes, do returns, file, and more. The French VAT Act requires that an invoice be issued in two copies, one of which is forwarded to the customer. Jun 5, 2025 · Value-added tax (VAT) VAT is due on goods sold and services rendered in France. Mar 23, 2022 · Value Added Taxes (VAT) are common for transactions of goods and services all over the world. Aug 13, 2025 · Below is summary of the major rules provided under French VAT rules (Code Général des Impôt – CGI – the French Tax Code. VAT Rates and Special Schemes: France has several fixed VAT rates for different products, along with special schemes like Get help with French VAT refunds Our dedicated team of VAT experts will assist you recovering French VAT. Whereas until 2024 French import VAT generally Apr 2, 2024 · Do you ship goods to customers in France? Check whether you should register for French VAT and what are the rates of VAT in France. ), amount of share capital, VAT identification number if above 150€ HT). fmlr ncq irpi paxlsc iqpnsm end tsuchf nqrrnh dllwbbdp fnwn