Nonresident suppliers of distance sales have opportunity to regularize French VAT liabilities

The French Tax Administration (FTA) released a circular on 22 May 2022 that encourages taxable nonresident businesses that made distance sales into France before 1 July 2022 to voluntarily regularise their VAT liabilities relating to certain sales of goods to French consumers. Suppliers that take advantage of this “amnesty” will be subject to late payment interest of 0.2%, but no penalties.

Source BDO

 

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