The administrative doctrine on VAT rules implementing EU Directives on e-Commerce transactions was published by France’s General Directorate of Public Finance (DGFP) on 22 December 2021. In particular, the assessment provided clarifications on the 10,000 EUR threshold of Article 259D of the General Tax Code (CGI) on which traders are authorized to submit the VAT for transactions concerning in the country of dispatch.
Source GlobalVATcompliance
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