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Insights and news on taxes in France
VAT reforms, filing obligations, indirect and direct taxes: Hanoutax deciphers the regulatory changes that affect your operations in France and in Europe.
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VAT returns: CA3 or CA12, how to choose?
Read the article : VAT returns: CA3 or CA12, how to choose?Monthly, quarterly or annual returns: the differences between CA3 and CA12 and what to watch.
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VAT registration in France: when is it mandatory?
Read the article : VAT registration in France: when is it mandatory?A European company does not always have to register for VAT in France. It depends on the nature of its transactions.
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Tax mandate: what you delegate and what you keep
Read the article : Tax mandate: what you delegate and what you keepA written mandate sets out the formalities entrusted to your agent. What it covers, and what it does not change.
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An establishment in France: local taxes not to forget
Read the article : An establishment in France: local taxes not to forgetCFE, property tax, payroll tax, vehicle taxes: the direct taxes that come with a presence in France.
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VAT reverse charge: the most common mistakes
Read the article : VAT reverse charge: the most common mistakesMissing mention, wrong customer classification, missed deduction: the classic reverse charge errors and how to avoid them.
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Company vehicles: the two annual taxes that replaced the TVS
Read the article : Company vehicles: the two annual taxes that replaced the TVSSince 2022, the TVS has been replaced by two annual taxes: CO₂ and air pollutant emissions. What it means for your fleet.
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Tax rulings: securing your position before you act
Read the article : Tax rulings: securing your position before you actA ruling lets you obtain the tax authorities’ official position on a specific situation. How it works and when to use it.
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Foreign VAT refund in France: how to claim back French VAT (30 September deadline)
Read the article : Foreign VAT refund in France: how to claim back French VAT (30 September deadline)European companies can claim back French VAT every year: who can apply, conditions, steps and the 30 September deadline of the following year.
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Reduced VAT rates in France: understanding the rates that apply to your business
Read the article : Reduced VAT rates in France: understanding the rates that apply to your business20%, 10%, 5.5%, 2.1%: an overview of France’s four VAT rates and the sectors covered by reduced rates, to help secure your invoicing.
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VAT margin scheme: second-hand goods, art and collectors’ items
Read the article : VAT margin scheme: second-hand goods, art and collectors’ itemsActual margin or global flat-rate margin, the taxable-dealer status: the essential points of the VAT margin scheme for second-hand goods and art.
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Digital services tax: who is affected and how to comply
Read the article : Digital services tax: who is affected and how to complyThresholds, taxable services, filing requirements: what digital groups need to know about France’s digital services tax.
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VAT One-Stop Shop (OSS/IOSS): simplifying your e-commerce sales across Europe
Read the article : VAT One-Stop Shop (OSS/IOSS): simplifying your e-commerce sales across EuropeOSS, IOSS, the €10,000 threshold: how the VAT one-stop shop schemes ease the reporting burden for businesses selling remotely to European consumers.
Topics we cover
This page gathers the articles published by Hanoutax on VAT and taxes for foreign companies in France. We explain the rules that apply, the developments to watch and the most common mistakes, for businesses established inside or outside the European Union that operate in France.
- VAT and filing obligations: registration, returns, refunds and penalties. See our VAT filings expertise.
- OSS and IOSS: the one-stop shop for distance sales to consumers in the European Union. See the OSS / IOSS page.
- E-invoicing: the French reform and how businesses can prepare. See e-invoicing readiness.
- Tax agent: the intermediary appointed to carry out VAT formalities in France. See the page on fiscal representation for VAT in France.
Articles to read first
If you are new to the subject, these articles are a good starting point:
- Foreign Companies in France: The Most Common Tax Mistakes
- E-Invoicing in France: How to Choose a Certified Platform
- Permanent Establishment in France: Corporate Income Tax and Obligations
- Fiscal Representative or VAT Agent: What Is the Difference in France?
- VAT Penalties, Late-Payment Interest and Surcharges in France
The most recent articles appear in the list above, sorted by date. For a question about your own situation, you can contact us or try the quick check.
FAQ
How often do you publish new articles?
Articles are published as regulations evolve and as questions come up for foreign companies. No fixed schedule is guaranteed.
Do these articles replace personalised advice?
No. They are informational: the rules that apply depend on your situation, which should be reviewed case by case.
Can I suggest a topic?
Yes, you can write to us through the contact page to suggest a topic related to VAT or taxes in France.
Informational content, not legal advice. The rules that apply depend on your situation.