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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.
Value Added Tax (VAT) is an essential fiscal lever for the State and is a fundamental obligation for businesses. An indirect tax on consumption, VAT has no impact on the results of a company that can deduct VAT in full: in fact, it is only an intermediary between its customers and the State.
Establishing an accurate quote is a decisive step in any commercial transaction. Beyond the presentation of your services or products, the calculation of VAT must be flawless.
The rapid evolution of the digital economy poses considerable challenges in terms of VAT, especially with the emergence of new business models and the application of the ViDA project. The CJEU continues to refine its case law to adapt European tax rules to digital realities.
The digital transformation of French taxation is taking a decisive step forward with the generalization of electronic invoicing and the evolution of requirements concerning the dematerialization of VAT receipts. Companies subject to taxation must now navigate a changing regulatory environment, where dematerialization is no longer an option but a structuring obligation.
Companies operating intra-community exchanges must adapt their VAT validation processes in the face of recent developments in the VIES system and new European regulatory requirements. Between technological modernization and strengthening controls, 2025 marks a turning point in securing intra-community flows.
