A major VAT reform is coming in effect on July 1, 2021 in the Member States of the European Union. Companies providing certain services or deliveries of goods to private individuals located in the EU Member States, will be able to register at the VAT Mini One Stop Shop (MOSS) in a single EU Member State, where they can declare and pay VAT on all of their sales in EU Member States. Read more

La Représentation Fiscale (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

Until now, this assessment, which could result in particular from the terms of the rental contract, had to be corroborated by all means of proof. However, the French tax Authorities were accepting that lessors who experienced difficulties in making a real assessment of the proportion of time spent outside EU waters and regardless of the type of vessel, apply a flat base reduction of 50% on the taxable basis. Read more