VAT news decoded
by our lawyers

Contrary to rumours circulating on social networks, France will not completely abolish customs regime 42 on 1 January 2026.

In a judgment delivered on 8 October last year, the Council of State clarified the VAT treatment applicable to the rental of premises to a hotel operator, by establishing the concept of a single complex transaction.

The fact that a company has a French VAT number does not presume that it has a permanent establishment in France.

Conditions justifying the assignment of a VAT number in France.

How can a company established outside the European Union obtain a refund of French VAT?

Choosing the right VAT refund procedure is a necessity or risk losing the VAT credit.