Exemption from VAT in the field of insurance is a complex subject that is the subject of numerous jurisprudential and administrative developments. This article aims to clarify the conditions for applying this exemption, based on the latest updates from BoFIP and the judgments of the CJEU.
Box E3 of the CA3 VAT return, entitled “Distance selling taxable in another Member State for the benefit of non-taxable persons (B2C sale)”, is a section that requires particular vigilance.
The 2025 finance law marks a turning point for micro-entrepreneurs: with the lowering of the franchise threshold based on VAT, many self-employed people will now have to charge VAT, directly impacting their competitiveness and their cash flow.
As of January 1, 2025, only certification by an accredited organization will be valid for cash register software, making the certificate of conformity by the publisher void.
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