The Finance Act for 2024 (Article 112, I-B) has extended the cases of taxation in France of rental services of movable goods (other than means of transportation), carried out for
Vanessa Irigoyen
With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes.
Her functions notably consists in coordinating Customs and global trade, export control and VAT teams worldwide and locally negotiating specific Customs and VAT regime leading to cash savings. She advises clients on global import and export compliance issues and help them to address legal and regulatory compliance requirements.
She also assists clients with the design and implementation of strategies and internal controls that minimize the risk, customs duties payment and international trade costs while increasing duty recoveries and process efficiencies. She is French native speaker and fluent in English.
+33 1 55 61 65 28Vanessa Irigoyen
Deloitte Société d'Avocats
VAT | Global Customs | Export Control
With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes.
Her functions notably consists in coordinating Customs and global trade, export control and VAT teams worldwide and locally negotiating specific Customs and VAT regime leading to cash savings. She advises clients on global import and export compliance issues and help them to address legal and regulatory compliance requirements.
She also assists clients with the design and implementation of strategies and internal controls that minimize the risk, customs duties payment and international trade costs while increasing duty recoveries and process efficiencies. She is French native speaker and fluent in English.
France
Eleventh package of restrictive measures against Russia: beware of export diversions, particularly for products containing semi-conductors!
Since the beginning of the Russian invasion of Ukraine, a number of economic and individual measures – known as “sanctions packages” – have been taken by the European Union. In
Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications
French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
Reverse-charge mechanism generalized to all importers as from 1 January 2022
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 1 January 2022, France will generalize the import VAT reverse-charge mechanism
E-invoicing – entry into force of the new rules postponed to July 1, 2024
As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021. The ordinance was
Oman and United Arab Emirates: Implementation of “Special Zones” from a VAT perspective and others VAT updates
New VAT clarifications and guidance have been issued by Oman and United Arab Emirates’ authorities. In this article, we provide a summary of the updates. VAT updates concerning Oman Creation
E-commerce : towards an all-round tracking of the transactions
In order to eradicate VAT fraud relating to e-commerce, new place of taxation rules, simplified compliance, but also a new VAT payer status impacting online marketplaces will come into force
New development as regards invoicing
In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC
13rd Directive VAT refund claims: electronic filing will become mandatory
The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France,
E-commerce: the subscription campaign to the VAT one-stop shop (OSS-IOSS) is opened.
Since April 22nd, the one stop shop – OSS, in its new version, has been opened for subscription. The one-stop shop system enables to report VAT due within the European Union