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Facilitating the reporting obligations of foreign operators: two steps forward, one step back?

Fifteen years ago, France chose to considerably reduce the reporting obligations of foreign
companies carrying out operations in France. Today, the EU reform of the rules on cross-border distance selling is undoubtedly moving in the same direction with the introduction of
the one-stop shop. Against this trend, it is worth noting the reform regarding the payment
of import VAT in France as from January 2022.

Source: WTS


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