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France has introduced VAT package on the implementation of EU Directives on e-commerce transactions
Public France Author: Kristina Dosen
France's General Directorate of Public Finance (DGFP) released VAT rules implementing EU Directive on e-commerce transactions on 22.12.2021. Among other clarifications, the publication specifies rules regarding 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 applicable in the country of dispatch.
Content accuracy validation date: 14.01.2022
Content accuracy validation time: 08:21h
Key highlights of the VAT publication:
How to determine the place of supply for operators with intra-community sales below the 10,000 EUR threshold
The scope and application of VAT rules for distance selling of goods
The VAT base and place of supply for tangible movable property
Application of standard VAT rate (20%) to products that do not fall under either a reduced or special tax rate
The list of transactions that qualify for VAT deductions
VAT registration, accounting, and invoicing obligations.
The entire publication can be found at the following link: https://bofip.impots.gouv.fr/bofip/13411-PGP.html/ACTU-2021-00303
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