Within the framework of the 2022 Finance Bill, it is envisaged to modify the option to tax (OTT) regime for banking and financial services. The VAT option in the current
Within the framework of the 2022 Finance Bill, it is envisaged to modify the option to tax (OTT) regime for banking and financial services. The VAT option in the current
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
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
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
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
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,
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
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
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
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.