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The new article A 102 B-1 of the Tax procedures code provides that the transfer of documents mentioned in article L. 102 B, I bis, originally created in paper form, to an electronic format must be carried out under conditions that guarantee an identical reproduction of the documents.

The documents thereby converted must be held in PDF format with a matching electronic signature conforming, at a minimum, to the “one-star” level within the general security framework (French: Référentiel général de sécurité or RGS).

  • Michel Guichard

    Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation…

  • Bertrand Jeannin

    Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT…

  • Nicolas Kazandjian

    Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats…

  • Anne Gerometta

    Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne…

  • Vanessa Irigoyen

    With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for…

  • Delphine Nicault

    Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day…