The electronic invoicing reform in France is gradually entering its operational phase. While the e-invoicing obligation mainly concerns domestic operations between companies established in France,…
Due to inflation exceeding 2% over one year, the SMIC (French minimum wage) is subject to an automatic revaluation on 1 June 2026. Insee recorded…
The 2025 Finance Law introduces a major VAT reform: the abolition of the simplified taxation regime from 1 January 2027. This change is part of…
In a ruling dated 30 January 2026 (No. 24PA02052), the Paris Administrative Court of Appeal recalled an essential principle: the refund of French VAT must…
VAT on Dropshipping: What the French Tax Administration Specifies The French tax administration has recently clarified the VAT rules applicable to dropshipping. These clarifications concern…
The French Customs (General Directorate of Customs and Indirect Taxes – DGGDI) issued an information note regarding the introduction of the small parcel tax, as provided for in…
The European customs landscape is undergoing profound change. Importing goods from a third country into the European Union, already subject to numerous formalities, is being…
Since 1 November 2024, the gross minimum wage (SMIC) in France has risen by 2%, from €11.65 to €11.88 an hour. This new hourly rate…
Introduced by law no. 2015-990 of 6 August 2015, the Professional Identification Card for employees in the construction and public works sector, known as the…
The lex specialis, transposed into French law on 2 February 2022, introduced specific rules for secondment in the road transport sector, in line with the…
Recently on our website, we informed you of the postponement of the introduction of electronic invoicing and electronic data transmission. The French government has now…
We would like to inform our clients that our establishment ASD France SARL located in Lyon at : 10 Boulevard Marius Vivier Merle 69003 LYON…
We would like to inform you that our branch ASD France located in Lambersart at: 91 rue Simon Vollant59130 LambersartFrance moves to Lille, to the…
The French government has announced the indefinite postponement of the widespread introduction of electronic invoicing for all businesses, originally scheduled for July 2024. The new…
We are delighted to announce that our Lille branch has moved to a new location to better meet your needs. You will now find…
From 1 July 2024*, businesses subject to VAT will be legally obliged to provide electronic invoices. This article explains how you can implement electronic invoicing…
ASD Group is pleased to announce the opening of its new branch in Rennes, close to Breton companies that trade internationally and carry out import/export…
In France, VAT on the supply of goods has until now only become chargeable on the actual delivery of the goods, unlike VAT on the…
The TVS (French tax on company vehicles) is imposed on companies that own or use a certain category of vehicles in France. TVS: What is…
Every purchase of goods or provision of services for a professional activity must be invoiced. The seller is obliged to issue the invoice as soon…
Logistics, an essential component of freight transport, is becoming more and more expensive. Discover the causes and consequences of this increase.
The French Directorate General of Public Finance has published a note on the declarative regularisations of intra-Community distance sales of goods by companies not established…
France has generalised the reverse charge of VAT on imports since 1 January 2022. What does it involve?
Through its partner Irish Ferries, ASD Group is responsible for the booking and purchase of freight tickets for crossings between Calais and Dover. With 20…
Following the introduction of the new VAT reverse charge mechanism, the French customs administration has set up the online service “Données ATVAI” (“Reverse Charge of…
The French tax authorities have published the new version of the 2022 VAT return (CA3) and its explanatory note. New boxes on the return have…
The customs administration has modified its procedure for the issuing binding tariff information (BTI). Now, the procedure is totally dematerialized. In fact, since January…
The current French Intrastat has been radically changed since 1 January 2022. Find out how.
Since 1 January 2022, the reverse charge mechanism for import VAT has been generalised and applies on a mandatory basis. The main impact of this…
The 2017 Finance Act implemented a five-year plan (from 2017 to 2022) to align the VAT deductibility rate for gasoline with that of diesel. …
As a reminder, the reverse charge mechanism applicable to imports made in France will be generalised, automatic and compulsory from 1 January 2022. As a…
As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who…
Pursuant to the EC regulation relating to intra-Eu trade of goods statistics, the Intrastat return in France (so-called “Declaration of exchange of goods”) will be…
In a previous article, we set out a timetable for the introduction of compulsory electronic invoicing and transmission in France, initially scheduled to take place…
The status of British workers seconded to France changes following Brexit. What are the impacts of this change?
On 1 July 2021, a new regulation will be introduced, the main effect of which will be the abolition of the distance selling threshold and…
From 1 July 2021, a seller not established on French territory, carrying out intra-Community distance selling and providing cross-border services to European private customers will…
The postponed accounting for VAT import, implemented since January 1, 2017, allows companies opting for this system to avoid a VAT disbursement when importing goods…
On April 27, 2021, the French Government published a decree amending article 242-0 Z septies of annex II of the French General Tax Code relating…
From 22 April 2021, eligible business may opt to register in France on the optional sepcial schemes and corresponding One Stop Shop, which taking effect…
On 26 February 2021, the French government published an update of countries outside the European Union whose companies established there are exempt from appointing a…
The French Ministry of Labour has updated the information document given to seconded workers in the construction industry. Published in the Official Journal of…
The Ministry of Labour, Employment and Economic Inclusion has just published a new circular in order to include the new national and European regulations that…
The French government has announced that as of January 24, 2021, travellers and posted workers from European Zone must provide a negative PCR test performed…
The Import Control System (ICS) creates safety and security obligations for foreign trade operators. It also requires operators to submit an entry summary declaration…
Due to the current sanitary crisis, restrictions to travel in and enter the French territory evolve.
The VAT paid on gasoline in 2021 for passenger cars or commercial vehicles will be 80% deductible (compared to 60% in 2020). Source: Bulletin officiel…
Since December 15, 2020, a second curfew from 8 p.m. to 6 a.m. has been set up throughout the French territory to limit the spread…
As of 1st January 2021, are created the regional directorates for the economy, employment, labor and solidarity (Dreets) bringing together the missions currently carried out…
The French Council of State has determined that a foreign company can be considered as a VAT/IS stable establishment in France, even in the event…
