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Transfer of VAT provisions from the French Tax Code to the Goods and Services Tax Code from 1 September 2026

In practice, the VAT rules will be reorganised under a new architecture and will be fully renumbered, with extensive redrafting intended to improve readability and consistency....more

New VAT Guidelines on Company Vehicles for Employees

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

France - VAT: New French Administrative Guidelines - Regularisation of Incorrectly Invoiced VAT - Monthly Indirect Tax Alert –...

The modification of the French administrative guidelines puts an end to an asymmetrical situation where the taxpayers had 2 years to claim incorrectly invoiced VAT and the French tax authorities had 3 years to reassess...more

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