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E-commerce: New €2 EU Handling Fee per Item from 1 November 2026
From 1 November 2026, goods purchased online and shipped from a country outside the European Union will be subject to a new EU handling fee
France to Abolish the Simplified VAT Regime from 1 January 2027
From 1 January 2027, France will abolish its simplified VAT regime, known as the régime simplifié d’imposition or RSI. Businesses currently using this regime will
Case T-773/25, Finanzamt für Großbetriebe: Late invoicing does not allow thesimplified triangulation scheme to apply
In a judgment of 7 October 2026, the General Court of the European Union clarified the consequences of the late issuance of invoices bearing the
VAT : Recodification into the CIBS Postponed to 1 January 2027
The VAT provisions currently contained in the French General Tax Code (Code général des impôts, CGI) will be transferred to Book II of the French
Intra-Community deliveries: conditions for applying VAT exemption
Reminder of the rules on intra-Community deliveries Intra-Community deliveries are defined as deliveries of goods dispatched or transported by the supplier, by the purchaser or
VAT registration exemption – SME 2026
The French Parliament adopted a law published in the Official Journal on November 4, 2025, under number 2025-1044, setting the VAT exemption thresholds for micro-enterprises.