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
DAC7: temporary closure of the French reporting portal and first field feedback
The first DAC7 reporting campaign concluded in France on January 31, 2024. However, it was not without its challenges, and several operators encountered difficulties during the process. A Technical Challenge:
CESOP – Practical details available now!
The French tax administration (FTA) has just published on the impôt.gouv website the useful documents relating to the procedures for declaring the registers kept by payment service providers for the
VAT Group: Towards an opening of the regime to all sectors of activity?
The Social Security Financing Bill for 2024 plans to extend the benefit of the VAT group regime to companies not subject to salaries tax. As a preliminary reminder, salaries tax
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
Option to tax banking and financial services: update of the French tax authorities’ guidelines
The French tax authorities (FTA) published on June 22, 2022 an updated version of their guidelines relating to the financial and banking transactions that may be subject to VAT upon
VAT treatment of insurance, reinsurance and related services supplied by insurance brokers and intermediaries: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 27 April 2022 concerning the VAT exemption of insurance and reinsurance transactions and the supply of services relating to these transactions
VAT grouping rules and services between a head office and a branch: update of the French tax authorities’ guidelines
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
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