French VAT 2017 changes

Sun 8th Jan 2017

France has updated its VAT code for 2017 with a number of changes.

  • Paper-based sales and purchase invoices may now be transferred to digital-only storage instead.
  • The reduced 5.5% VAT rate is now applicable to a range of social housing, construction and property activities
  • The VAT import reverse charge provision has been modified, requiring a permit from customs

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