Your VAT questions, practical answers

Goods or passenger transport: place of taxation, 10% or 20% VAT rates, carriage paid or ex-works terms, the tour operator margin scheme, and the ViDA timeline.

VAT on supplies of services is due in France at the standard rate of 20 % by default. Reduced rates (10 % or 5.5 %) apply to certain categories expressly provided for by the French Tax Code. VAT becomes chargeable on payment, unless the option for debits is exercised. In intra-EU B2B, the VAT is located at the customer's place and is accounted for under the reverse charge.

NFTs, crypto-assets, e-vouchers, platforms: which VAT treatment? French ruling BOI-RES-TVA-000140, Hedqvist case law, DAC 7 and DAC 8, and the move of VAT into the CIBS on 1 January 2027. Law as at 26 August 2026.

Collection, reporting, remittance, penalties and the single FARITAS return: what Airbnb, Booking and other platforms must do for the French tourist tax.

The reverse charge mechanism for import VAT represents a major simplification for French companies importing goods into the European Union from third countries. This tax mechanism, implemented to ease cash flow constraints for importers, requires careful attention to be understood and then implemented.‍

When a company faces financial difficulties leading to the initiation of insolvency proceedings, VAT management becomes a major challenge both for the company and its creditors, such as the tax authorities. Whether it's a judicial reorganization aimed at continuing operations or a judicial liquidation leading to its definitive cessation, the applicable VAT rules undergo substantial changes. The complexity of these situations requires a thorough understanding of the fiscal and legal mechanisms involved.‍‍

The FEC (Fichier des Écritures Comptables - Accounting Entry File) is a mandatory digital file since 2014 for any company with computerized accounting in the event of a tax audit. It must comply with strict standards (format, fields, encoding) defined by article A.47 A-1 of the French Tax Procedure Code.

Understand the mechanism of Intra-Community Acquisitions (AIC): reverse charge of VAT, CA3 declarations, derogatory regime (PBRD) and points of vigilance. Secure your European exchanges and avoid recoveries with Cyplom expertise.

Discover the essential rules for deducting VAT from expense reports: basic conditions, mandatory information, exclusions and impacts of electronic invoicing. Secure your deductions with Cyplom to avoid tax adjustments.

Intra-community VAT regulates commercial exchanges between companies within the European Union. If you are importing, exporting, or selling goods to other European businesses, you need to understand these essential rules. This comprehensive guide explains acquisitions, deliveries, reporting obligations and VAT numbers.