Is fiscal representative compulsory in France ?
France is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.
France yes REQUIRES a tax representative for non EU businesses.
When and how do you have to register for VAT as taxpayer?
Registration in France is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.
A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (3310 CA3- SD and 3310 A-SD / 3310-TER) provided by in France like other established companies.
This « trigger » is activated when :
– you deliver goods to individual particulars in France and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from France to another State, being third country or Member state.
In most cases your VAT number in France will be similar to FR ##123456789 (calculated key).
What is the threshold for deliveries to particulars individuals in France ?
Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :EUR 35,000
EUR 10,000 (under specific conditions)
Once registered for VAT with right to deduct, which VAT should your business apply in France ?
Standard VAT rate in France is 20%, while intermediate rate is -. On the other hand, reduced rate is 2.1%, 5.5%, 10%.
Application of Article 37 and 109 to 122 of the VAT Directive in France : exempt; exempt with credit
Please note that we open access to a detailed table of VAT rates per goods and services in France :
See our section https://becompliant.tax/vat-rates-france
What is the scope of a fiscal representative in France?
Fiscal representative should always diagnose your operations in France and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda
What form for VAT returns and when to submit in France ?
Your fiscal representative in France will have to submit periodically on your behalf.
The VAT form you are expected to submit in France : 3310 CA3- SD and 3310 A-SD / 3310-TER
In France, the periodicity of VAT (locally called Taxe sur la valeur ajoutée (TVA)) is as follows :
Monthly VAT returns in France are due Set by admin between 15th and 24th of following month, always that Default
Your VAT payment is due : Same as return.
Quarterly VAT returns in France are due Set by admin between 15th and 24th of month following quarter, always that Simplified regime or no return, depending on turnover and output VAT due in the previous year (< 4000 EUR)
Your VAT payment is due : Same as return.
What are the E/ICSL a fiscal representative submits in France ?
The ECSL you are expected to submit in France : DEB on CERFA_ 10838 Combines ECSL and Intrastat for goods (1oth working day of following month) – CERFA_13964 (DES) for ECSL of services
Your statistical declarations (Intrastat) in France : See ECSL and DEB (Déclaration échange de bien)
What are the late registration penalties in France ?
– inaccurate :
– late : 10% of the tax due if the French VAT authorities have not yet issued a formal notice
– unsubmitted by electronic means : 0.2% of the VAT due
– late : 5% of the tax due
– unpaid by electronic means : 0.2% of the VAT due
– Payment more than 30 days after the first formal notice of a late submission: 40% of the tax due
– Second formal notice of a late submission: 80% of the tax due
Interests are calculated additionaly.
– inaccurate : 15 per missing mandatory information per invoice
Where to find official information about VAT in France
France transposed the European Directive into national regulation Articles 256 and following of the General Tax Code (Code général des impôts) and Council Directive 2006/112/EC of November 26th, 2006..
The Revenue administration responsible for VAT in France is :
French Ministry of Finance (http://www.impots.gouv.fr).
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