As of October 1, 2020, companies not established in the European Union (“EU”) can no longer appear as Exporter in box 2 of customs export declarations (EXA) made in France. However, in practice, French customs continued to accept companies established outside the EU to appear as exporters on customs documents. Read more
Customs importer vs fiscal importer, in France
The “direct” mode of representation is not allowed by European customs regulations for the import of goods in the name and on behalf of a company established outside the European Union (“EU”)
When you use a freight forwarder, carrier or other person established in the EU to import goods into EU territory, it is very likely that they will have offered to sign a mandate authorizing to act in the name and on behalf of your company according to the mode of “direct” representation. However, this mode of representation is only authorized by customs regulations if the person represented (endorsing the status of “declarant”) has an establishment within the EU. Read more
Electronic invoicing between taxable persons (“e-invoicing”) and transmission of information (“e-reporting”) to the French tax authorities from 1 July 2024
From 1 July 2024, businesses will face new procedures for the transmission of invoices (“e-invoicing”) and transaction data (“e-reporting”).
The application of one and/or the other procedure will depend on the place of establishment of the parties, the territoriality rules allowing to determine whether the transaction falls within the scope of application of French VAT, as well as the applicable invoicing rules.
Read more
UK Distance Selling Rules in Summary
Changes to distance selling rules for the UK were implemented as part of The Taxation (Post-transition Period) Act. This document provides a summary of the changes as at 1st January 2021. Read more
La Représentation Fiscal is a founding member of the Association of French Tax Representatives
La Représentation Fiscal (LRF) is a founding member of the Association of French Tax Representatives (Association des Représentants Fiscaux Français – ARFF), a professional association with a mission to offer its Members a forum for discussion and exchange on any tax or customs subject related to the tasks of accredited tax representative. Read more
France: new way of calculating VAT for short term yacht charters
The French Tax Authorities have published a new tax bulletin on 6 November 2020, with retroactive effect from 1 November, which affects the way VAT on short term charters is calculated depending on time spent within/outside EU waters. Read more
France: Simplification of formalities related to distance sales (B2C) of excise products from January 1, 2020
Finance Law No. 2019-1479 of December 28, 2019 for 2020 has simplified the formalities relating to distance sales of products subject to excise duty.
This provision covers the sales of excise products already released for consumption in a Member State of the European Union and sent directly or indirectly by a supplier not established in France to be delivered to individuals residing in France (B2C). Read more
New “Taxes in Europe database”
The EU Commission has just published the new “Taxes in Europe database”, collecting all information on standard, reduced and zero VAT rates on all goods and services in EU Member States.
Read more
New measures (“Quick fixes”) effective January 1, 2020 (B2B)
The finance law for 2020 has transposed the so-called “quick fixes” measures provided for by Directive 2018/1910/EU of December 4, 2018 concerning intra-Community traffic in goods between taxable persons (B2B), with effect as of January 1, 2020.
Reduced VAT rate applicable to the supply of electronic publications in Belgium
Since 1 April 2019, the reduced VAT rate of 6%, which already applies to “printed” books and other publications on physical media as referred in the Royal Decree No. 20, also applies to books and publications which are made available to the reader “by electronic way “. Read more