Exportations from France

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

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

Summary Vat statement and answer to statistical surveys

Since January 2022, the methods of declaration of statistical and fiscal information relating to intra-Community supply and acquisition of goods, that were reported in Intrastat – “Déclaration d’Echange des Biens” (“DEB “) change. This reform follows the entry into force of a new regulation on European business statistics, known as the EBS, European Business Statistics (regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019). 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.
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Webinar | E-Commerce: new EU VAT rules for B2C distance sales of goods and services will come into force on July 1, 2021!

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

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

As from 1st November 2020 VAT on short term charters is calculated depending on time spent within/outside EU waters

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

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).

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