VAT France : FR Tax Authorities can invalidate your VAT number
YES, the tax authorities can decide to invalidate your FR VAT identification number at any time!
Importing natural gas and electricity into France: Customs, Excise and VAT formalities
Supply difficulties are increasing the need to source energy beyond the EU borders. How to complete the customs formalities for importing natural gas and electricity into France?
FRANCE: What rate of VAT on food flavored with wine or beer?
A beer flavored ice cream, a takeaway and you don't know which VAT rate to use. The tax authorities have confirmed their position if you were ever in doubt.
REIMBURSEMENT OF TICPE (diesel fuel)
Publication of the new refund rates for road transport The Domestic Consumption Tax on Energy Products (TICPE) applies to a certain number of energy products, in particular fuels, hydrocarbons or petroleum products. The TICPE only applies to such products if they are used for transport purposes.
The current malfunction of the EMCS-GAMMA system
The consequences for operators holding a French excise number are significant. Since February 18, 2022, the EMCS-GAMMA system (Excise Movement and Control System) has been subject to a national malfunction. This system allows the movement of products subject to excise. It concerns alcohol, spirits, ...
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Neutral rates for 2022, be up to date for the FR WHT
Since January 2019, the French have switched to the deduction of withholding tax on income. This system, called P.A.S. (Prélèvement à la Source), is intended to simplify the payment of income tax. The new neutral rate scale has just been published. The withholding tax has changed the way income tax is paid.
TICFE / CSPE: Publication in the JORF of the reduction in rates
Or the application of the "tariff shield" in case of rising electricity prices Published in the JORF on January 30st 2022, decree n° 2022-84 relating to the reduction of excise duty rates on electricity (formerly called TICFE and renamed CIBS) comes into force the day after its publication ...
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From January 1st 2022, the French DEB is splitted
At Fiscalead, we used to tell our foreign customers that in France Intrastat and the EC Sales list were combined into a single reporting obligation: the DEB (declaration of exchange of goods). The year 2022 will shake up this habit. In this article, we suggest you discover the changes that await you from January ...
Asof January 1st 2022, the DEB will be duplicated Read more "
FRANCE: Reverse charge of VAT on imports 2022
VAT registration in France becomes compulsory The French Finance Act 2020 provides for articles 1695 and 287 b quater of the General Tax Code (CGI) to be amended. These articles determine the modalities of the reverse charge of VAT on imports (ATVAI). Currently subject to express authorisation by Customs, by January 1st 2022 the reverse charge will be ...
Business case : VAT control of an E-commerce company
Imagine that you have a VAT audit from the French tax authorities on your e-commerce sales? Here is what could happen if you had not paid French VAT in accordance with the regulations. The regularisation of operations carried out in France can become a real headache. Supporting companies is a matter of pedagogy.
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