News & Alerts

• TAX Alert

The transposition of DAC 7 into French law.

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• DST Update

U.S. companies subject to the DST should benefit from a tax credit if they have paid too much French DST compared to what they would have to pay under the global tax agreement of Pillar 1

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• Compliance in transfer pricing

The simplified electronic transfer pricing return for 2020 must be filed next November 4th

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• VAT ALERT : E-invoicing and e-reporting: entry into force of the new rules postponed

The ordinance relating to the generalization of electronic invoicing between VAT taxpayers ("e-invoicing") and the implementation of the dematerialized transmission of certain data to the French authorities ("e-reporting") has been published on September 16th, 2021.

The progressive implementation of the "e-invoicing" and "e-reporting" obligations have been postponed.

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• VAT ALERT : The French tax authorities publish guidelines on e-commerce reform and open it to public consultation.

Since July 1st, 2021, the VAT Package on e-commerce has come into force in France. This new regulation has deeply modified the VAT rules governing cross-border e-commerce of goods with individuals.

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• Tax Alert : Implementation of the tax compliance review: a real opportunity for companies!

Following the budget Minister's announcements on the 2018, decree no. 2021-25 dated January 13, 2021 (Official journal of January 14) has just created the tax compliance examination (TCE). Another decision, defining the practical details of this new system, was also published on the same date.

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• VAT Alert : The French Supreme Court refers to the international definitions of permanent establishment

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• Tax Alert : Incompatibility of the tax on capital gains resulting from the sale of French substantial shareholdings by companies resident in EU

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• VAT Alert : The French Government unveiled yesterday the Draft Finance Bill for 2021, including the implementation of a VAT Group into French law.

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• Social Alert: Overview of French emergency measures in employment law – Covid-19 crisis

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• VAT Alert: Update : No, the French government does not allow deferral of payment or VAT reduction during the coronavirus crisis but temporarily relaxed VAT calculation and "paper" invoicing rules.

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