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
Research technician: no scientific degree required
Staff expenses relating to researchers and research technicians directly and exclusively assigned to R&D operations are eligible for R&D tax credit (French Tax Code, Art. 244 quater B, II b).
2021 Finance Law: Measures regarding the Research Tax Credit (RTC)
For the second year consecutively, the Finance Act has reduced the base of eligible expenses for the CIR. Elimination of the doubling of the base for public research as of
Brexit Agreement & Social security: the European touch
Finally and further to more than nine months of negotiations, the United Kingdom and the European Union have reached on December 24th, 2020 an agreement regarding their relationships post-Brexit, entitled
France and cross-border workers in the context of COVID-19
Overview Agreements between France with Belgium, Germany, Switzerland, and Luxembourg, respectively, have been extended through March 31st, 2020. The agreement with Italy has not yet been extended beyond December 31st,
Final version of DAC 6 guidelines published
This article is reproduced on this blog with the authorization of Deloitte. To see the original article, click here. On 25 November 2020, the French Tax Authorities (FTA) published the
Refund of French VAT incurred in 2020 by GB taxable persons neither established nor filing VAT returns in France
Directive 2008/9/CE – so called « 8th Directive » As per our information, regarding the VAT charged in 2020 to companies established in Great-Britain, the access to the refund portal
France – Withholding tax and Brexit – Registration of UK companies
Overview To comply with tax withholding requirements, companies must register with the tax authorities and obtain an ID tax number (SIRET). In addition, non EU entities must appoint a tax
France – e-invoicing and e-reporting will become mandatory in France between 2023 and 2025
As of today, in France, e-invoicing is compulsory in the frame of B2G transactions only. In this respect, the companies must set-up or post their e-invoices in the Chorus portal.