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
E-commerce: the subscription campaign to the VAT one-stop shop (OSS-IOSS) is opened.
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
2021 finance law adopted by Parliament
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
France – e-invoicing and e-reporting will become mandatory in France between 2023 and 2025
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.
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October
E-commerce: clarification about the obligations laying on logistic warehouses operators
A decree of March 24, 2020 completes the new obligations laying on the logistic warehouses operators introduced by the Finance Act for 2020 and in force since January 1st, 2020.
Several liability to the payment of VAT for online platform operators: opening of a public consultation regarding new French tax administration guidelines
The French tax administration published on 23 March 2020 its official guidelines relating to the new several liability procedure to the payment of VAT, for online platform operators. A public
“YouTube” and “Netflix” tax: publication of the implementing decree
The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017. These new
The Google case : lack of VAT establishment in France
Google Ireland Limited (GIL) provides to French customers, in accordance with a contract signed with Google France (GF), advertising services via the research engine “AdWords”. In its decision, the Administrative
Application of the VAT reduced rate to digital books
The CJEU ruled on the VAT rate applicable to books and publications provided electronically. Implementing its reasoning applicable to the principle of equal treatment, the Court considers that the two