French VAT

Supplies of goods and services on aircrafts

All non-French airlines may benefit from the VAT exemption without limitation. According to French VAT rules, the supply, modification, repair, maintenance, chartering and hiring of the aircrafts used by French

Digitalization of paper invoices in France

Up to January 1st, 2017, the ingoing « paper » invoices had to be kept and stored only in their original format (i.e. paper) in order to support the input

Adoption of Commission’s proposals by the Council

On December 5th, 2017, the Council adopted the Commission’s proposals. The new rules, which will enter into force gradually by 2021, aim to simplify VAT rules and prevent fraud. Thus,