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 on their behalf, from one European Union (EU) Member State to another EU Member State, to a taxable person or a non-taxable legal person acting as such. Except in special […]
Intra-Community deliveries: conditions for applying VAT exemption Read More »
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. This law is applicable retroactively to March 1, 2025. The law thus definitively repeals the reduction introduced by the 2025 Finance Act, which the government had suspended in April 2025.
VAT registration exemption – SME 2026 Read More »
The sale of tools and molds plays a major role in the automotive manufacturing industry and also in all sectors involved in the manufacture of semi-finished products. Molds are often sold by the manufacturer, who transfers ownership of the mold to a customer based in the European Union. However, the mold remains on the manufacturer’s
The CJEU (Brose Prievidza (C-234/24)) clarifies the VAT treatment of the sale of tools Read More »
