Categories
All E-Commerce VAT

France – E-commerce VAT package – New rules regarding the Intrastat obligation

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 the introduction of 3 optional special regimes and the corresponding electronic portals (OSS). In this context, the French Customs Administration has published a circular dated 26 May 2021 setting out […]

Categories
All E-Commerce VAT

France–Ecommerce VAT package 2021 – Designation of the competent authority for VAT One Stop Shops

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 be able to: Register in each Member State for each intracommunity distances sales and cross-border services to B2C and declare/pay VAT due in the national return of the respective Member […]

Categories
All VAT

France – New procedures for declaring import VAT as of January 1, 2022

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 into France, by deferring the amount of import VAT due on periodic VAT returns (CA3). Currently, this option is subject to prior authorization from the Direction Générale des Douanes […]

Categories
All VAT

France – Modification of the procedure for filing VAT refund applications for taxable persons established outside the EU

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 to the procedures for filing VAT refund claims for taxable persons not established in a European Union member state. At present, VAT refund applications to taxable persons established outside the […]

Categories
All E-Commerce VAT

France – E-commerce VAT package 2021 – Pre-registration for the Import One Stop Shop (IOSS) and for the One Stop Shop (OSS)

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 1st July 2021, namely : The Import Scheme (Import One Stop Shop – IOSS); The Union and non-Union Scheme (One-Stop Shop – OSS). For more information, contact our experts. Source: […]

Categories
All VAT

France – Update of the list of non-EU countries benefiting from a tax representative exemption in France

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 tax representative in France. Antigua and Barbuda; Armenia; Bosnia and Herzegovina; Cape Verde; Ecuador; Grenada; Cook Islands; Jamaica; Kenya; Kuwait; Northern Macedonia; Nauru; Niue; Pakistan; United Kingdom; Turkey; Vanuatu. Companies […]

Categories
All Posting of workers

France – Update of the information document given to posted workers in the construction industry

The French Ministry of Labour has updated the information document given to seconded workers in the construction industry. Published in the Official Journal of January 12, 2021, this decree of December 22, 2020  (in French) updates the information regarding the rights of posted workers in France. The employer must download this document on […]

Categories
All Posting of workers

France – Seconded work regulation – The Ministry of Labour, Employment and Economic Inclusion issues a new circular

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 have come into force regarding the posting of workers. This new circular, drawn up by the General Direction of Labour, aims to provide “exhaustive and up-to-date information” regarding the regulations […]

Categories
All Posting of workers

France – Covid-19 – Compulsory negative PCR test for European travellers

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 within 72 hours of their travel. Cross-border workers and carriers are exempt from this obligation. All information about the restrictions established at the French borders can be found […]

Limited tax agent in France – customs procedure 42

ASD GROUP > FISCAL > LIMITED TAX AGENT Limited tax agent in France – customs procedure 42 Need help? WHO NEEDS TO APPOINT A LIMITED TAX AGENT IN FRANCE? As a rule, companies established in the EU performing transactions subject to VAT on the French territory have the obligation to register for VAT in France. […]