In France, the import VAT deferment scheme introduced for the first time in 2015 has been extended to all VAT registered businesses since January 1, 2022. The deferment system is now mandatory and businesses are no longer required to disburse the payment of French import VAT to... Read More →

Foreign companies doing business in France are sometimes required to be registered for VAT purposes in the country. It should be noted at the outset that registering a foreign company for VAT purposes in France does not mean that a new company, a subsidiary or a branch is being... Read More →

The French tax authorities grant the refund of VAT to any foreign business making professional purchases or importing goods into France. Read More →

A foreign company established in the EU or outside the EU purchases from a French supplier manufacturing tools and equipment that will remain in France. The tooling (i.e. injection molds, numerical control machine tool or other industrial equipment) will be used to manufacture... Read More →

As a US based company, we recently shipped a machine to our manufacturer in France for repair and return within 6 weeks in the United States. We have shipped with FedEx on DDP terms and it appears that customs duties and VAT have been charged by Customs upon arrival of the cargo... Read More →

As from 1 January 2016, the new VAT registration threshold for foreign online retailers selling their products in France is set at €35,000 tax excluded. The former threshold in force until the end of the year 2015 was €100,000. Let us remind that the threshold for VAT... Read More →

In a press release published on its website September 4, 2015, the European Commission called the attention of Member States on the growing gap found in the collection of VAT within the EU. The VAT gap is defined as “the overall difference between the expected VAT revenue... Read More →

Late December 2014, Czech Republic’s Parliament enacted a new law (Act No. 360/2014 Coll.) extending VAT reverse-charge mechanism to some domestic sales. The new legislation was taken in line with the Council Directive n° 2013/43/EU adopted in 2013 to tackle massive VAT fraud in... Read More →

According to a recent release, more than 2 million merchants sell on Amazon worldwide and more than 2 billion items were sold on Amazon marketplaces in 2014. The number of merchants using Amazon’s FBA program (Fulfilment by Amazon) increased by 65% over the year 2014. In order to... Read More →

Following the entry into force of the new Union Customs Code (UCC) as from May 1, 2016, the french customs authorisation known as “Single Window Customs Clearance Procedure” (Procédure de Domiciliation Unique – PDU) is no longer available for new applicants. This permit has... Read More →

The so-called “Article 23 VAT Deferment License” allows foreign importers to avoid paying import VAT when introducing goods into the Netherlands. This special license requires that the foreign importer (from a EU or Non-EU country) appoints a Fiscal Representative established in... Read More →