VAT and tax regulatory watch
VAT, invoicing and filing rules change regularly. Hanoutax follows the developments that may affect your returns in France and flags them to you.
What is regulatory watch?
Regulatory watch means following official sources in an organised way (legislation, administrative guidance, authority announcements, EU law) to spot changes that affect your obligations. The aim is not to read everything, but to know what concerns you, based on your transaction profile.
Who is concerned?
- European companies already reporting VAT in France that want to avoid surprises;
- online sellers whose marketplace, one-stop-shop or stock rules change;
- companies starting a project (new market, new warehouse, new sales channel);
- companies affected by e-invoicing, whose calendar is rolling out in stages.
Sources we follow
| Source | What it provides |
|---|---|
| Legislation and finance acts | Changes to rules: rates, regimes, obligations. |
| BOFiP-Impôts | Administrative guidance of the tax authority (DGFiP), enforceable under conditions. |
| impots.gouv.fr and economie.gouv.fr | Announcements, calendars, practical guides. |
| douane.gouv.fr | Import, export, excise, customs procedures. |
| EU law | Directives and regulations binding on Member States. |
A concrete example: B2B e-invoicing applies from 1 September 2026 for receiving by all companies and for issuing by large and mid-sized companies, then from 1 September 2027 for small and micro companies (economie.gouv.fr, in French).
How the watch works
Common mistakes
- discovering a change when a request from the authorities arrives;
- relying on an unofficial or outdated source;
- confusing an announced project with a rule in force;
- not adjusting invoicing or filing processes after a change;
- treating another country’s rules as valid in France.
To understand the consequences of delays, see VAT penalties, late-payment interest and surcharges.
How Hanoutax helps
Within the mandate and a filing framework, we inform you of developments affecting your VAT returns and point out what to adapt. We do not give legal opinions; for an interpretation question, a ruling can be considered.
FAQ
Which sources are reliable for following VAT?
Official sources: BOFiP, impots.gouv.fr, economie.gouv.fr, douane.gouv.fr and EU texts.
How often do the rules change?
Regularly, notably with finance acts and EU reforms. There is no fixed rhythm.
Does an announced change apply immediately?
Not necessarily. Check the entry-into-force date and the final text.
Does the watch include legal advice?
No. We flag developments and their filing effects; for legal advice we refer you to a qualified professional.
Can the watch be limited to certain topics?
Yes, it is defined from your transaction profile.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.