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France - Sanctions related to electronic invoicing and transmission of transaction and payment data

20 Nov 2025

Current sanctions under the invoicing and data transmission reform In the event of non-compliance with the obligations regarding electronic invoicing and e-reporting, the French General Tax Code provi...

Art Automotive E-commerce Operationnal and Industrial Transport and Logistics

France – E-Invoicing and e-reporting : reform timeline

20 Nov 2025

The timeline for the e-invoicing reform and data reporting requirements The implementation of the reform will be gradual, depending on the size and category of the company. Here are the key deadlines ...

Art Automotive E-commerce Operationnal and Industrial Transport and Logistics

France – End of one-off tax representation for imports under regime 42 by non-European companies

5 Mar 2025

New VAT 2025: elimination of one-off tax representation in France The 2025 Finance Act repeals the tax representation regime provided for in Article 289 A III of the CGI. Freight forwarders and logist...

Operationnal and Industrial Transport and Logistics

France - VAT 2025 changes and Finance Act

10 Feb 2025

Finance Act for 2025 and VAT measures This year, the vote on the Finance Act 2025 was postponed following the vote of no confidence in December 2024. Parliament adopted the Finance Act for 2025 on 14 ...

Art Automotive E-commerce Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

France – New tax representative regime for imports 2025: companies and operations concerned

5 Feb 2025

Companies and operations concerned by the new import fiscal mandate regime The new import fiscal mandate regime is established by Article 289A bis of the CGI. Concerned companies The new import fiscal...

Operationnal and Industrial Transport and Logistics

France – The import tax mandate: new VAT solution for imports of goods by French manufacturers

1 Feb 2025

Reminder on the right to deduct VAT on imports Article 271 of the CGI sets out the substantive and formal conditions for the implementation of the right to deduct VAT on imports. Article 271 II 1-b) o...

Operationnal and Industrial Transport and Logistics

VAT Guide in France – How to fill out your french VAT return (CA3) and avoid common mistakes

17 Dec 2024

The main lines of the VAT return (CA3) for the sale of goods and services Taxed sales and services: Line A1 This refers to the net amount (excluding VAT) of all your taxable sales in France that const...

Art Automotive E-commerce Education & Training Finance and asset management Operationnal and Industrial Real Estate Services Transport and Logistics

France – VAT fiscal representative : VAT registration and management of VAT returns in France

13 Nov 2024

Obligation to appoint a VAT fiscal representatrive in France (art. 289 A CGI) When a company established outside the European Union (“EU”) develops its business in the French market, it may be liable ...

Art Automotive E-commerce Operationnal and Industrial Real Estate Services Transport and Logistics

France – Intra-Community supply exempt from VAT and proof of transport

6 Sept 2024

What is an intra-community supply of goods? An intra-community supply refers to the delivery of goods dispatched or transported by the seller, the buyer, or on their behalf, to another member state of...

Art Automotive Operationnal and Industrial Transport and Logistics

Carriers and logistics providers: subcontracting transport for import and export and VAT risks

19 Aug 2024

VAT Exemption on Transport Services for Export or Import Article 146(1)(e) of Directive 2006/112/EC provides for a VAT exemption on transport related to export or import. Article 146(1)(e): “The suppl...

Transport and Logistics

France – VAT reverse charge for imports in 2024

7 Aug 2024

Import VAT reform in 2022 Following the transfer of responsibilities for the collection of import VAT between the DGDDI and the DGFIP, the payment of VAT at customs has been prohibited (except for ind...

Art Automotive Operationnal and Industrial Real Estate Transport and Logistics

France – Proof of VAT exemptions on exports

18 Jul 2024

Definition of a VAT-exempt exportation Exportation refers to the delivery of goods shipped or transported outside the European Union by the seller, the buyer, or on their behalf. Article 146.1 of Coun...

Art Automotive E-commerce Operationnal and Industrial Transport and Logistics

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