France Impresa assists EU and non-EU businesses without a permanent establishment in France in carrying out VAT taxable transactions as:
Tax agent authorised by Tax Services for non-residents of Noisy Le Grand (EU companies)
Tax representative authorised by Nice Tax Services (non-EU companies)
Services: all TVA tax compliance matters, in particular:
– identification for TVA purposes;
– management of all TVA payments, preparation and submission within deadlines;
– TVA consultancy;
– consultancy on intra-EC invoicing;
– TVA credit reimbursement claims;
– TVA accounting document custodian;
– assistance with French tax audits;
– legalisation of transactions carried out prior to TVA identification;
– correspondence domicile for Tax Services;
– electronic procedures for TVA declaration and payment (téléprocédures TVA)
EU businesses must gradually begin using the electronic TVA declaration, payment, and credit reimbursement procedures. These procedures, already mandatory for French companies and for EU companies subject to French corporate tax (Impôt sur les sociétés), may be carried out by the business or an authorised intermediary and will enter into force as follows:
– from 1 October 2013. The electronic procedure will ONLY be mandatory for companies that had turnover of more than Euro 80,000.00 in the previous year;
– from 1 October 2014. Electronic procedures will be mandatory for ALL companies regardless of turnover.