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 move to the standard VAT regime and will be required to submit monthly or quarterly VAT returns using Form CA3. The reform, introduced by Article 38 of the French Finance […]
France to Abolish the Simplified VAT Regime from 1 January 2027 Read More »
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 mandatory wording « Reverse charge » in the context of intra-Community triangular transactions. Following the judgment in Luxury Trust Automobil, the EU judicature adopted a strict position : the first
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 Code on Taxes on Goods and Services (Code des impositions sur les biens et services, CIBS) with effect from 1 January 2027, instead of the initially scheduled date of 1
VAT : Recodification into the CIBS Postponed to 1 January 2027 Read More »
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The 2025 Finance Act repealed the ad hoc tax representation regime provided for in Article 289 A III of the French General Tax Code, which had been widely used by non-European companies to sell in the EU without direct VAT registration. This mechanism is similar to “global tax representation” in Belgium, “limited tax representation” in
End of one-time tax representation as of January 1, 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 »
