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On June 17, 2024, the Highest French administrative tax court overturned the position of the tax administration, which wanted that a repeated debt write off could constitute a non-taxable turnover for the purposes of VAT, integrated into the numerator and denominator of the liability report of tax on wages.
The social solidarity contribution of companies (C3S, former organic tax) is a contribution based on the turnover of companies operating in France. It is therefore essential to take an interest in how this tax works and the various preferential regimes that limit its impact.
The distinction between an undisclosed agent and a disclosed agent is a central concept in value added tax. Depending on the status of the intermediary, the consequences in terms of VAT will be diametrically opposed.
By exchanging with colleagues and other advice providers, we often identify a lack of knowledge of the rules applicable to invoicing foreign customers.
This question, which may seem simple, can reveal certain subtleties: internal VAT calculation, reverse VAT calculation, breakdown of ancillary costs, management of roundings,...
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