Articles and news in VAT

What is the reliable audit trail? The reliable audit trail is an internal control requirement for companies. They must be able to demonstrate that they have a documented audit trail that chronologically traces all the steps and associated controls from the origin of...

VAT optimization can be a crucial element of tax management for businesses of all sizes. Here are some VAT optimization strategies that businesses can employ: Use of VAT exemptions: Companies can obtain VAT exemptions for certain operations (e.g., exports of goods,...

- Definition of VAT - Calculation of VAT - VAT Rates - VAT Declaration - Paying VAT - Best Practices in VATValue Added Tax (VAT) is an indirect tax on consumption imposed on most goods and services purchased by consumers. It is applied throughout the production and...

What is a VAT tax lawyer? A VAT tax lawyer is a legal professional specializing in value-added tax (VAT) law. They possess in-depth expertise in the rules and obligations related to VAT. What is the role of a VAT tax lawyer and what are their tasks? The role of a VAT...

Why a VAT tax audit? What triggers a VAT tax audit? Procedure for a VAT tax audit Can one contest a VAT tax adjustment proposal? How to avoid a VAT tax audit? Why hire a VAT tax specialist lawyer?VAT is the primary source of financing for the French state budget. In...

Companies liable for VAT with an annual amount below 4,000 euros may, exceptionally, submit quarterly VAT returns instead of monthly returns. In a decision dated October 17, 2022 (CE 17-10-2022 no. 458767), the Council of State specifies that the exceeding of the...

Tax Lawyer or Chartered Accountant? Which Professional Should You Choose for VAT Audits?During a VAT audit, businesses often wonder about the right choice to achieve the best results in terms of taxation: should they choose a tax lawyer or an accountant? Overview of...

Since July 1st, 2021, businesses conducting sales or service transactions within the European Union to non-taxable persons (including individuals) have the option to use the new single electronic portal for declaring and paying VAT. Affected businesses can opt for a...

What is a VAT control? What is the difference between an internal VAT control and a tax audit of VAT conducted by the tax authorities? Why conduct a VAT control? How does a VAT control proceed? Who is affected by the VAT control? Why hire a tax lawyer for a VAT...

VAT exemption on aircraft: what does it involve? Update of the airlines list It is provided for in the 4th paragraph of section II of article 262 of the General Tax Code (CGI) that operations involving the delivery, transformation, repair, maintenance, chartering, and...

What is the VAT group? Who is concerned by the VAT group? When and how to opt for the VAT group regime? Why seek the assistance of a tax lawyer for the implementation of the VAT group regime? In accordance with Article 256 C of the French Tax Code, companies subject...

The VAT fiscal control Who can be affected by a VAT fiscal control? Why am I subject to a VAT fiscal control? Can a VAT fiscal control be anticipated? Why hire a tax lawyer during a VAT fiscal control? VAT is the tax that contributes the most to the French state's...