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.

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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 ...

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From January 2022, changes to the DEB declaration

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 ...

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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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VAT One Stop Shop on 1 July 2021, the glossary to understand everything

Lost in the jargon of the VAT (Value Added Tax) one-stop shop? Here are 20 definitions to make it easier to read the key terms. What is the purpose of a glossary? As a specialist in indirect taxation, we answer your questions as e-commerce professionals on a daily basis: The reform of the VAT (Value Added Tax) ...

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