From January 1, 2023, the Spanish VAT Law has been amended with regards to the “Use & Enjoyment rule” which mainly means that most of the services supplied by Spanish
What is a limited agent in France? A limited agent in France is a person who acts on behalf of a company or an individual to accomplish a specific task.
When a company does not have a permanent establishment in France and it carries out transactions there, it is necessary to know if it needs VAT registration in France. The
Penalty in the event of sales or services provision without invoice The finance law for 2022 of December 30, 2021 was amended by article 1737, I, 1 and 3 of
Treatment of import VAT in France (ATVAI): a temporary solution to import and sell your goods while your VAT number is pending
As mentioned in our last article about the import VAT reverse charge mechanism in France, since January, 1, 2022, VAT due on imports has to be declared to the French
Distance selling regime evolution in the EU: Until June 30, 2021, the distance selling system in terms of VAT was based on the principle of taxation in the country of
In France, the management and recovery of import VAT are transferred from the General administration of Customs and Indirect Rights (“DGDDI”) to the General administration of Public Finances (“DGFiP”) from