{"id":336,"date":"2016-08-17T16:53:03","date_gmt":"2016-08-17T14:53:03","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=336"},"modified":"2019-03-25T10:38:59","modified_gmt":"2019-03-25T09:38:59","slug":"location-france-de-moyens-de-transport","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/leasing-out-means-transport-in-france\/","title":{"rendered":"Leasing out means of transport in France"},"content":{"rendered":"

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yOU Lease OuT MEaNS of TRANSPORT iN FRANCE<\/strong><\/h4>\n
should you charge VAt ? in which countrieS ?<\/strong><\/span><\/h5>\n
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Short term lease of means of transport (not exceeding 30 days, or 90 days for means of sea transport) are taxable at the place where the means of transport is made available.<\/p>\n

If you make short term leases of a vehicle and made them available to customers in France, you should charge French VAT.<\/p>\n

Long term leases are taxable at the place of establishment of the recipient<\/p>\n

Example<\/strong>:<\/p>\n

You lease out an airplane for a weekend to an individual for a return flight between Le Bourget (France) and Morocco.<\/p>\n

Nature of transaction:<\/strong><\/p>\n

The nature of transaction must be determined according to the terms of the contract, particularly as regards the provisions on insurance and liability of the owner, as well as pricing and control of movement by the service provider.<\/p>\n

When pricing is directly related to the distance traveled or where the final destination is determined in advance by the provider, the service will be considered as a transport service. Alternatively, services charged on a time spent basis for which the rate is less dependent on the distance traveled than on the duration are regarded as leasing.<\/p>\n

VAT treatment:<\/strong><\/p>\n

The short-term lease is subject to VAT in France at the rate of 20% since the aircraft is available at Le Bourget.<\/p>\n

Lease payments are subject to French VAT including for the distance traveled outside the European Union. The part of the lease corresponding to the time of the return trip is not considered distinct from the first as the lessee continues to have the plane at his disposal. The duration of continuous use of the aircraft will be assessed based on the terms of the contract and the facts<\/p>\n

should you register for vat ?<\/strong><\/span><\/h5>\n

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If your company performs this type of leasing, it needs to be VAT registered in France to declare VAT and to pay the \u00a0VAT collected.<\/p>\n

If it is established outside an EU country that has not signed any agreement on administrative assistance, it must appoint a fiscal representative.<\/p>\n

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WHAT CAN WE DO FOR YOU\u00a0?<\/span><\/span><\/span><\/strong><\/h4>\n
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ASSESS THE VAT OBLIGATIONS<\/span><\/strong>\u00a0resulting from the transactions you make in France.<\/p>\n

APPLY FOR A VAT REGISTRATION NUMBER<\/strong><\/span>\u00a0in France and possibly in other EU member States depending on the case .<\/p>\nLearn more<\/a>\n

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PROVIDE TEMPLATES<\/span><\/strong>\u00a0with a view to gathering the relevant information for the purpose of periodical VAT returns.<\/p>\n

REVIEW<\/span> <\/strong>the\u00a0purchase and sales\u00a0INVOICES<\/strong>\u00a0<\/span>in support of operations.<\/p>\n

COMMUNICATE THE <\/strong><\/span>identified<\/span> ERRORS<\/span> <\/strong>and advise on how to handle possible issues.<\/span><\/p>\n

LIAISE <\/span><\/strong>with suppliers and freight forwarders to track corrective actions.<\/span>\u00a0<\/span><\/strong><\/p>\n

PREPARE \u00a0THE\u00a0VAT\u00a0RETURNS<\/strong><\/span><\/p>\nLearn more<\/a>\n<\/div>\n

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FOLLOW ANY PAYMENT<\/strong><\/span>\u00a0of VAT due or receivable by you.<\/p>\n

PREPARE \u00a0AND SUBMIT\u00a0VAT REFUND CLAIMS<\/strong> <\/span>on expenses of goods and services used for the business purpose<\/p>\nLearn more<\/a>\n

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Act as a TAX REPRESENTATIVE <\/strong><\/span>on behalf of companies established outside the European Union that has not signed with France an administrative assistance agreement, and as a TAX AGENT<\/span><\/strong>\u00a0for businesses established a EU member State.<\/p>\nLearn more<\/a>\n

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Assistance in drafting<\/span> REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES<\/strong><\/span>, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations ….<\/p>\n

ANNUAL MEETING<\/strong><\/span>\u00a0on the follow- up of the file.<\/p>\n

REGULATORY MONITORING<\/strong><\/span>\u00a0and analysis of the consequences on your reporting requirements.<\/p>\n

ADVICE<\/strong><\/span> or administrative service( issuing invoices, applicable VAT, VAT rates, etc.)<\/p>\n

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Do not hesitate to contact us for any assistance or question !<\/strong><\/p>\n

Contact us<\/a>\n

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WHAT CAN WE DO FOR YOU\u00a0? Do not hesitate to contact us for any assistance or question !<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":169,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-336","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=336"}],"version-history":[{"count":40,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/336\/revisions"}],"predecessor-version":[{"id":2709,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/336\/revisions\/2709"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/169"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}