French input VAT: act before the 31 December 2026 time limit
Unclaimed French input VAT: businesses have until 31 December 2026 to adjust eligible VAT omitted in 2024. French VAT deadlines, CA3 returns and key points to review.
Aviation VAT 2026: New List of Airlines Eligible for VAT-Exempt Purchases in France
Airline VAT exemption in France: discover the applicable rules, the 2026 BOFiP list and the opportunities for French VAT recovery.
VAT: Does the Date of Receipt of an Invoice Determine the Deduction Period?
Does the invoice receipt date determine the VAT deduction period? Discover the latest CJEU developments and practical implications for businesses.
French VAT Recodification: Transfer to the CIBS Postponed until 1 January 2027
Ordinance No. 2026-671 postpones the transfer of French VAT legislation to the CIBS until 1 January 2027. Discover the revised timetable, the key technical changes and the practical implications for businesses.
French VAT on alcohol advertising: a new deduction opportunity from 21 February 2026
Since 21 February 2026, French VAT incurred on advertising expenses promoting alcoholic beverages has become deductible. Analysis of the impacts, retroactive adjustments and recovery opportunities.
BTOBNICE Featured in DAF-Mag: Hidden Cash Flow and Underutilised Tax Opportunities
DAF-Mag features an article by Siouzanna Maignan, President of BTOBNICE, exploring tax and financial opportunities that can sustainably improve business cash flow, including VAT recovery, C3S optimisation, local tax reviews and Profit Recovery.
VAT and customs in yachting: the European Commission clarifies the customs status of pleasure craft
VAT analysis of the European Commission’s guidance note of 30 April 2026 on pleasure craft: Union goods status, departures within a three-year period, 18-month Temporary Admission and practical implications for yachting sector.
Towards the End of Reduced VAT Rates in Europe?
The European Commission is questioning the effectiveness of reduced VAT rates across the EU. Which sectors could be impacted in the future? BTOBNICE analysis.
TOMS VAT Scheme: Standstill Clause Confirmed for Non-EU Travel (CJEU T-221/25)
The CJEU confirms that EU Member States may continue taxing travel services outside the EU under the TOMS VAT scheme. Key insights on the standstill clause and VAT risks for international businesses.
VAT Exempt Imports in France: Harmonisation of Formalities
A public consultation was launched on 25 February 2026 concerning clarifications published in the BOFIP (Official Public Finance Bulletin) regarding the scope and formal requirements applicable to purchases made under the VAT exemption scheme provided […]
