Country overview: FrancePlace of Supplies of Services (PoSS) rules in 2010 |
| France | |
|---|---|
| Significant changes between draft law and Directives? | In principle, no |
| Use and enjoyment rules for B2B transactions? | B2B: No; B2C: Yes |
| Force of attraction rules regarding PE's? | No to the extent that the PE does not intervene in the supply. |
| Do sanctions apply for failing to report reverse charged services? | 5 percent of the VAT amount if such VAT is recoverable. Otherwise, standard late payment interest. |
| Projected time period for ESLs for services? | Monthly |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? | Within 10 days following the month during which the tax point occurred. |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Late submission: EUR 750 then EUR 1,500 if the DES is not filed within 30 days as from a formal notice Incorrect submission: EUR 15 per error with a maximum of EUR 1,500 |
| ESL for services format already published? | Yes |
| Projected time period for ESLs for goods? | Monthly |
| Do thresholds apply to ESLs for goods? | No |
| ESL filing deadline? | Within 10 days following the month during which the tax point occurred. (ELS for goods is included in the French despatch DEB) |
| Impact on e-filing procedure? | E-filing procedure is the principle |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | In principle yes, but to be confirmed |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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