5 Recent Major (& More) VAT developments in France

• The New French CA3 VAT Return Has Been Published
• Decree No. 2022-126 of February 4, 2022 setting the procedures for filing customer summary statements
• France introduces VAT on advanced payment
• Press Release Ministry Public Finance on the agreement of EU for the derogation from VAT directive to generalize Einvoice from 2024
• French Ministerial Conference on E-Invoicing

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Customs

• 2022: a year full of VAT and customs issues!

E-Invoicing

• France Authorized to Implement Mandatory E-Invoicing from 2024
• French Ministerial Conference on E-Invoicing
• French Presidency Looking to Push for Harmonized B2B E-Invoicing Requirements Across the EU
• Press Release Ministry Public Finance on the agreement of EU for the derogation from VAT directive to generalize Einvoice from 2024

Liability of VAT

• Changes to VAT Compliance after implementation of Import VAT deferral
• France Implements Mandatory Postponed Accounting on Imports

Margin scheme

• Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

Other

• French Polynesia 1.5% levy

Rate

• VAT at 5.5% until December 2022 for products adapted to the fight against covid-19

Reporting

• Decree No. 2022-126 of February 4, 2022 setting the procedures for filing customer summary statements
• Double tracing of intra-EU trade
• France confirms Intrastat and ESL returns deadlines for 2022
• Intrastat and ESL returns deadlines for 2022
• The New French CA3 VAT Return Has Been Published

Taxable amount

• France introduces VAT on advanced payment
• Liability of VAT on installments for the provision of services

Previous versions

• 5 Major VAT developments in France