By clicking on”Accept all cookies“, you agree that cookies may be stored on your device in order to improve site navigation, analyze site usage, and help us with our marketing efforts. See our privacy policy for more information.
The administration has just specified that when the vehicle is made available to an employee in exchange for consideration, VAT is applicable to the provision but in turn allows the VAT borne on the costs associated with the vehicle to be deducted.
Box F7 of the CA3 VAT return is a very specific box, which only concerns foreign companies that are not established in France but have VAT reporting obligations in France. This box is at the heart of many compliance issues, in particular for domestic sales flows or localized service delivery.
Box F6 of the CA3 VAT return, entitled “Franchised purchases”, may seem unclear at first glance. However, it responds to a very specific mechanism that is particularly useful for exporting companies: the VAT-free purchase quota. In this video, we explain when this box should be used.
On 20 March 2025, the Douai Administrative Court of Appeal issued a particularly instructive judgment on VAT applicable to services relating to insurance transactions. This decision, SARL GID Assurances c/ Ministry of the Economy, clearly illustrates the very real tax risks to which brokers may be exposed
