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.
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 […]
French input VAT 2022: deduction’s limitation until 31/12/2024
The Article 208 of Annex 2 of the French General Tax Code allows taxable persons to deduct the French input VAT not declared in a due course within the limitation period of 2 years from […]
Input VAT deductions : exempt transactions with right to deduction
The general rules of the European VAT imply that companies carrying out non-taxable or exempt transactions cannot recover the VAT borne on expenses incurred for their realisation. However, certain exempt transactions give rise to the […]
Romanian VAT deduction : new e-invoicing requirements and penalties
Since January 2024, the Romanian tax payers must report their B2B invoices for local sales of goods and services to the tax administration ANAF. The reporting was to be done electronically within 5 working days […]
