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 VAT exemption regime on purchases, governed by article 275 of the French Tax Code (FTC), allows exporting companies to limit the cost of their supplies by avoiding the advance of VAT on their purchases.
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.
.webp)
