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.
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).
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.
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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.
(more…)The French Finance Law for 2024 (Article 83, I-1° to 3°) has adopted new rules for virtual cultural, artistic, sports, scientific, educational, entertainment, and similar activities, based on the European…
If you are a micro-entrepreneur, self-employed (entreprise individuelle), or company that operates under the simplified VAT regime (régime réel simplifié de TVA – yearly turnover less than 840 000€ for sales of goods and hospitality services and 254 000€ for other services in 2024), here is how you need to proceed.
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So, you have set up as a micro entrepreneur in France (or planning ahead), and you would like to understand clearly what is this that you have to do on a regular basis to be in line with all the regulations. This article will sum up the most common points relevant to the majority of self-employed business owners. Please note that if you operate in one of the regulated sectors, you may have additional obligations. There are also additional rules to consider when you have premises open for public access that are not covered in this article.
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As of 1st of January 2022, rules for VAT on imports of goods into France changed. All businesses must now auto liquidate VAT (declare as collected and deductible at the same time) on all goods imported into France from outside of EU. The VAT is no longer to be paid to the customs (via transporter) – as opposed to private purchases.
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CFE is a local business tax.
It is to be paid by all businesses, regardless of the form (micro, EI or company). The amount to be paid depends on where your business is registered, the surface of your business premises and the yearly revenue. The amount ranges from 223€ to several thousand, and is calculated according to a complex formula by the tax office.
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Sending out an invoice may seem straightforward, but in France there is actually quite a numbers of obligatory pieces of information that must appear on this document. Not complying can result in a hefty fine from the tax office, and delay payments. The rules are equally applicable to self-employed people and companies. So here is what you need to include (I have updated the article with all the 2022 additions to the law):
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