VAT and Personal Data: The EU Confronts the “Free” Digital Service Model
Free services, personal data and VAT: the EU clarifies the rules and challenges the current taxation of digital platforms.
2023 VAT Deduction in France : Time to Act Before the December 31, 2025 Deadline!
French Input VAT omitted from deduction on 2023 expenses can still be recovered in your October and November 2025 VAT returns, provided they are filed before the end of the year. For expenses giving full […]
Intra-EU Acquisitions: The Risk of Double VAT Taxation
A recent preliminary ruling by the Court of Justice of the European Union (CJEU) in Case T-638/24 reaffirms that intra-Community acquisitions of goods remain subject to VAT even where the exempt intra-Community supply was incorrectly […]
French Finance Bill 2026: Key Tax Measures for Businesses
On Tuesday, October 14, the new government led by Sebastien Lecornu presented the Finance Bill for 2026, in compliance with the 70-day period granted to Parliament to deliberate. The Finance Bill 2026 (PLF 2026) provides […]
UK VAT Refund 2025 – Claim Before December 31 !
BTOBNICE assists foreign companies with UK VAT recovery. Submit your 2024–2025 refund claim to HMRC before December 31, 2025.
VAT and Cash Register Software: End of Self-Certification Postponed to August 31, 2026
The French tax authorities announced this week the postponement to September 1, 2026 of the obligation to have cash register software and systems certified by an accredited body. The option of self-certification by software publishers, […]
C3S: the CPO Recommends Its Abolition
On Monday, September 22, 2025, the Conseil des prélèvements obligatoires (CPO), a body attached to the French Court of Auditors in charge of analysing mandatory levies, published a report recommending the abolition of the C3S […]
European VAT Refund: Deadline of September 30
Companies incurring business expenses in different EU member states may be eligible for a foreign VAT refund. This tax-back opportunity can be a real lever for improving cash flow. The annual deadline for claiming back […]
E-Invoicing France: Simplification Measures
E-invoicing reform in France: discover the simplification measures, the 2026–2027 timeline, and the VAT obligations for businesses.
VAT on composite supplies: TV subscriptions
The French tax authorities have published this week important clarifications on the VAT rules applicable to subscriptions to television services offered in the form of composite supplies. What is a composite supply for VAT purposes? […]
