CFE tax information for 2025 is available as of today
CFE is a local business tax most businesses in France have to pay. The tax office published the information about the amounts due to be paid this year today -…
APE/NAF code – what it is and how to change it
The APE code (also known as the NAF code) is assigned by Institut national de la statistique et des études économiques (INSEE) for statistical purposes. This code can be revised…
The 2026 Reform of Social Contributions for the Self-Employed in France
Starting in 2026, after you declare your 2025 income, the way social contributions are calculated for self-employed workers in France will change. If you are an artisan, trader, professional (regulated…
Frais de debours – expenses you can deduct as micro-entrepreneur in France
What Are “Frais de Débours”? “Frais de débours” are expenses that a micr-entrepreneur (auto-entrepreneur) pays on behalf of a client, such as materials, postal fees, or travel costs, in order…
Can You Have Only One Client as a Micro-Entrepreneur in France?
There’s a common belief that as a micro-entrepreneur in France, you're not allowed to have only one client. This is not true. There is no law that says a micro-entrepreneur…
Update on the VAT thresholds
The French government has finally given some information about the VAT thresholds, which I'm sharing with you - along with some ideas. What we know for sure:• You need to…
Making sense of short-term furnished rentals in France
In the past couple of years there have been many legal changes around the status of providing tourist furnished accomodation (meublé de tourisme) in France. This article aims to put together in one place as much information as possible about various administrative and taxation aspects of this activity. I expect this article to expand as I collect and process more information - and as/if the legislation on the matter keeps evolving.
New Rules for VAT Extemption Thresholds from 1/1/2025 (Franchise en base de TVA)
The thresholds for selling goods go down, go up for services, and change for lawyers and authors. Crossing the lower threshold now means applying VAT from the 1st of January of the next year (so if you crossed the lower threshold in 2024, time to get registered ASAP). VAT now applicable as of crossing the major threshold (and not from the 1st day of the month it is crossed).
VAT and E-commerce B2C – selling goods and digital services from France
This article covers regulations that concern businesses established in France that sell goods remotely or provide services electronically to end consumers – physical persons (B2C). These rules do not apply to B2B transactions. based outside of France but within European Union (Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden).
Please note that if you see via an online platform (Etsy, Amazon) you are likely not concerned by the below. Most platforms operate in such a way, that from legal point of view your customer is not the buyer, but the platform itself. Such operations fall under B2B category. If you are not sure, get more information from your platform providor. Also pay extra attention if you are using a fulfillment center outside of France.
(more…)VAT and trading with UK
Since the 1st of January 2021, UK is no longer considered to be part of European Union for cross-border trading. This means that if you have a business established in France and have commercial relations with UK, you must be aware of the VAT implications for such transactions.
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