VAT Compliance

The firm assists its clients in fulfilling all their VAT obligations: 

• VAT registrations and radiations of VAT numbers 

French and foreign companies that sell goods or provide services in France are sometimes required to register for VAT, for example if they exceed certain turnover thresholds or if they carry out certain activities. 

Before proceeding with a registration, the firm can carry out an analysis of whether or not it is necessary to register for VAT. In addition, for foreign companies operating in France, the firm can also examine the existence of a permanent establishment.

If a VAT registration is required, the firm can take care of the registration procedures with the competent tax office (local company tax office or foreign company tax office) or with the competent court registry if a permanent establishment exists. 

Where a French VAT number is no longer required in France, the firm may proceed to the radiation of the company's VAT number. 

• VAT, Intracommunity flow of goods and services returns 

The firm assists its clients, both French and foreign companies, in fulfilling their reporting obligations. The firm prepares VAT declarations, Intrastat returns (replaced as of 1 January 2022 by a statistical declaration and a tax declaration) and the European services declarations for its clients. 

In addition, the firm also assists companies in setting up optimised and reliable tax filing procedures to ensure that all tax returns are filed in accordance with tax legislation and in the easiest and fastest way possible. 

• VAT credits refund requests

The firm assists its clients, both French and foreign companies, with their claims for VAT credit refunds. The firm assists companies in verifying the applicable rules on VAT deductibility and in applying for VAT credit refunds according to the aproper procedure (internal VAT credit refund procedure, "8th Directive" VAT refund procedure and "13th Directive" VAT refund procedure). 

The firm also assists its clients with additional information requests received from the French tax authorities following the submission of a VAT refund request. The firm will be able to collect and verify the supporting documents for the VAT refund, as well as communicate with the tax authorities. 

• Automatic checks on the validity of intra-Community VAT numbers

Companies making intra-Community supplies have to check the validity of their customers' VAT numbers, in order to benefit from a VAT exemption on their sales. In order to ease this tedious obligation, the firm has developed a software that allows to check the validity of thousands of VAT numbers in a matter of seconds. For more information, please click here.