Insights and news on taxes in France

The reform requires businesses to use a certified platform to receive, and then issue, invoices. Here are the selection criteria that really matter.

A foreign company with a permanent establishment in France is subject to corporate income tax on the profits attributable to it.

Entrusting stock to a logistics warehouse in France, including a marketplace warehouse, often triggers a French VAT registration.

In some cases the platform becomes liable for the VAT on your sales. In others, your obligations remain in full.

Small European businesses may benefit from a VAT exemption in other Member States, subject to a turnover ceiling and a dedicated identification number.

VAT filed or paid late triggers interest and surcharges whose rate depends on the situation. Here are the orders of magnitude to know.

The two terms are often confused, yet the obligation to appoint a fiscal representative depends on where the company is established.

Selling goods outside the European Union is exempt from VAT, provided you can prove the goods actually left the Union.

Importing goods from a non-EU country requires an EORI number, customs clearance and payment or reverse charge of import VAT.

Call-off stock lets a supplier ship goods to a known customer in another Member State without registering for VAT there, if strict conditions are…

The triangular simplification spares the intermediary a VAT registration abroad, but only if every condition is met.

Buying goods from another Member State means French VAT is due and must be self-assessed on your return, usually with an offsetting deduction.