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? […]
EU Customs Reform: One Step Closer
On 27 June 2025, the Council of the European Union adopted its negotiating mandate for a major update to the Union Customs Code (UCC). This marks a decisive shift from technical discussions to formal negotiations […]
European VAT on Works of Art
New European VAT regime applicable to the resale of works of art : French VAT rates and eligibility conditions of margin scheme
SME VAT exemption scheme: French Parliament repeals proposed reform
On June 2, 2025, the French National Assembly unanimously voted to repeal the reform of the VAT exemption threshold, which was initially scheduled to come into force on March 1, 2025. The bill now awaits final approval by the Senate, where no opposition is expected.
E-commerce VAT : New Import Rules Within the EU
ECOFIN adopts new VAT rules applicable to the import of low-value parcels sold remotely within the EU. E-commerce sellers can be impacted starting from July 2028.
French VAT on Company Car Fleets: Risks and Opportunities
French VAT can be recovered on company car fleets. The VAT deduction right concerns business cars which are put at disposal of employees with authorisation of private use. Certain conditions must be met. BTOBNICE assists companies in VAT reclaim in France.
French VAT – SME Scheme: Reform Postponed Again
In its press release dated April 30, 2025, the French Ministry of the Economy, Finance, and Industrial and Digital Sovereignty announced a further postponement of the VAT exemption threshold reform, now delayed until the end […]
VAT refund : foreign business expenses
Did your company incur foreign business expenses last year? Don’t miss the June 30 deadline to reclaim foreign VAT. Learn how to secure your VAT refund and optimise recovery with BTOBNICE.
E-invoicing Reform: French National Assembly Rejects the Postponement
As expected, the French National Assembly rejected, during a late-night public session on Friday, April 11, the amendment that proposed a one-year delay in the implementation of France’s e-invoicing reform. As mentioned in our previous […]
