lunes, 26 de junio de 2017

France: List of countries not requiring VAT representative revised

A decree that applies as from 25 March 2017 revises the list of countries for which it is not necessary to appoint a VAT representative in France for VAT purposes.
Under French tax law, non-EU companies that carry out VAT taxable transactions in France (i.e. transactions for which VAT is collected by the supplier or exempt transactions that require compliance formalities) are required to appoint a VAT representative to deal with all tax and administrative formalities. Argentina has been removed from the list, and Japan, South Africa and Tunisia have been added.
In theory, countries that have concluded a treaty with France that includes a provision for assistance in the recovery of tax/VAT debts will be on the list.

Source: Deloitte

No hay comentarios:

Publicar un comentario