France – 2027 Finance Bill: the key VAT measures
The French government’s 2027 Finance Bill, tabled on 1 October 2026, includes several VAT measures. For now, these are only proposals, and Parliament still has to debate and vote on them. TV services: reduced 10% rate to go The Bill proposes scrapping the 10% rate that currently applies to TV services. The aim is to…
France – Construction: new rules for justifying reduced VAT rates on renovation work
On 9 September 2026, the French Tax Authorities set out how businesses should justify applying the reduced VAT rates of 10% and 5.5% to renovation work. Since the 2025 Finance Act, customers no longer have to provide a separate certificate to the contractor as a matter of course. Instead, they simply confirm on the quote…
E-commerce in Switzerland: Major VAT regulation changes starting January 2025
As per its European neighbours, Switzerland is intensifying its efforts to fight against VAT fraud, especially in the e-commerce industry. Starting from January 2025, new regulations will be implemented with two main objectives: making marketplaces more accountable for the VAT collection and ensuring a level playing field for both local and foreign companies selling in…
EORI number for your import and export operations
An EORI number is essential for any company importing or exporting from the European Union, in order to carry out the necessary customs procedures.
Electric charging points: VAT for CPOs and e-MSPs
Are you an e-MSP or CPO supplying electricity via electric charging stations or related services ? Discover the VAT implications and ensure your compliance in all EU countries.
When to appoint a fiscal representative in Europe (EU)?
Appointing a fiscal representative is not always a requirement within the EU, but it is always a good idea: find out why.
VAT and dropshipping from the UK to the EU
What European e-sellers need to know, post-Brexit, about the VAT implications of their dropshipping operations from the UK to the EU.
VAT rates in Europe: what will change in 2023
The structure of VAT rates, partially harmonized within the European Union, will evolve, and the list of products that can benefit from reduced rates as well: this is what the Directive of April 5, 2022 defines for application before the end of 2024 / early 2030.
DEB / INTRASTAT become EMEBI in 2022
Are you a foreighn company importing goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge mechanism on the French VAT return (CA3).
Reverse charge mechanism: importers into France must obtain a French VAT number from 2022
Are you a company not established in France that imports goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge mechanism on the French VAT return (CA3).