Your VAT questions, practical answers

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.

VAT remains a thorny issue, especially for holding companies. How do you find your way between pure holding and managing holding, especially when it comes to optimizing the VAT deduction? Let's look at the current liability rules: this article clarifies their concrete application to holding companies, details the transactions concerned and shows how to secure your right to deduct. Here, we will rely on recent case law and the latest regulatory updates. So, ready to transform these fiscal subtleties into a strategic advantage for your structure?

VAT expense report: optimize recovery for your business! Deduction rules (meals, hotel, travel) & simplified management of expenses.

Find out everything about the DAC 7 directive, which imposes strict reporting obligations on digital platforms. Scope of application, types of transactions (rental of goods, sale of products, provision of services), deposit procedures, deadlines to be respected and sanctions in case of non-compliance. Ensure the fiscal transparency of your platform and avoid fines of up to €50,000.

In some activities, businesses are subject to several VAT rates. SMEs in construction, merchandise sales or catering are a good example. The administration of the various rates is delicate, and can lead to errors on invoices, and therefore financial and legal complications. Not to mention the negative impact on customer trust in the company. Let's take a closer look at where they can come from, how to identify them and especially how to regularize them with the tax authorities, as well as the best practices to prevent them in the future. ‍