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Conditions for import VAT deferment in France

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...
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Transactions that require a VAT registration in France

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...
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How to get VAT refund in France

Procedure for reclaiming French VAT as a foreign company

The French tax authorities grant the refund of VAT to any foreign business making professional purchases or importing goods into France.
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VAT refund on tooling purchased in France

VAT refund on industrial molds purchased in France

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...
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Customs duty on goods returned to France

VAT: Goods returned to France for repair or processing

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...
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VAT registration threshold in France

Distance sales VAT threshold reduced at €35,000 in France

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...
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VAT penalties in France

Guide on VAT penalties and default interests in France

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...
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Czech VAT: Reverse-charge extended from 1 April 2015

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...
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France fights VAT fraud on Amazon

Selling on | France fights against VAT fraud

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...
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Import VAT reverse-charge

France: Import VAT deferment as from 1 January 2015

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...
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Netherlands VAT bank guarantee

Decrease of the amount of Bank Guarantee for importers in the Netherlands

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...
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