Guidelines incl examples:
BOI-TVA-CHAMP-10-10-40-10 : Taxable transactions due to their nature – Deliveries of tangible movable property
BOI-TVA-CHAMP-10-10-40-20 : Taxable transactions due to their nature – Intra-community acquisitions of tangible movable property
BOI-TVA-CHAMP-20-30 : Place of intra-community acquisitions of tangible movable property
BOI-TVA-CHAMP-20-40 : Intra-Community triangular transactions relating to tangible movable property
BOI-TVA-CHAMP-30-20-10 : Intra -community supplies of exempt goods
BOI-TVA-DECLA-20-30-30 : Tax regimes and reporting and accounting obligations – Reporting obligations and formalities – Special obligations and formalities – Monitoring measures for the movement of goods
Source Bofip
Latest Posts in "France"
- VAT and Customs Challenges in the Chemical Sector: Strategies for Compliance and Tax Recovery
- VAT Deduction on Company Vehicles: Parliamentary Question by Deputy Thierry Liger
- ANAF Updates Annex to “RO e-TVA” Pre-Completed VAT Return Form
- State Council Establishes Single VAT Regime for Mixed-Use Hotel Premises Rentals
- France Implements Mandatory B2B E-invoicing by 2026 with Phased Rollout