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Fiscalization system in France is particular and comparing with many other fiscal European countries, it shows uniqueness and specific complexity because of that. The fiscalization is based on the usage of the certified solutions.
France
Fiscal law in France is introduced to prevent any fraud caused by the data changing and software modifications. It came into force on January 1st, 2018. The five most important law requirements in France are the certification process, signing, and sequencing of data, fiscalization of transactions, periodical reporting, and conservation of the archiving data.
Type of fiscalization: Software
Latest news for France
See moreWhat are the rules during sales periods in France?

In France, there are two sales periods in a year, one during the summer and one in the winter. These sale periods have fixed dates that are set every year. There are some specific rules during these periods, one of which is that goods' prices can only be reduced below their peak price during these sales periods. Setting fixed sales periods is bound to drive up sales during these periods, so there are some additional rules that need to be followed. Read more

What are the rules during sales periods...

In France, there are two sales periods in a year, one during the summer and one in the winter. These... Read more
Dates of the winter sales period in France

In France, there is a specific sales period fixed by law, during which prices can be reduced below the purchase price. This is only allowed during the winter and summer sales periods. For 2023, the winter sales period is as follows: In the majority of metropolitan departments, the start date of the sales is set for Wednesday, January 11. The sales will end on Tuesday, February 7. Different date... Read more

Dates of the winter sales period in Fran...

In France, there is a specific sales period fixed by law, during which prices can be reduced below t... Read more
VAT on deposits and advance payments in France

From January 1, 2023, when a payment on account is made, VAT on the supply of goods will be payable on receipt of the payment on account by the supplier and no longer on delivery of the goods. What does that mean, and what are the consequences? Read more

VAT on deposits and advance payments in...

From January 1, 2023, when a payment on account is made, VAT on the supply of goods will be payable... Read more
Novelties concerning certification requirements in France

During the certification process with one of our clients, we found out there are some new requirements regarding copies of invoices. More details are as follows. Read more

Novelties concerning certification requi...

During the certification process with one of our clients, we found out there are some new requiremen... Read more
Different VAT tax regimes in France

Depending on the type and size of the company, you may be subjected to different VAT tax regimes that affect the timing of declarations and payments of this tax. There are three VAT regimes to which a business may be subject: - the franchise regime based on VAT, which exempts from the payment of VAT - the simplified real regime, for which companies must file an annual VAT return - the normal... Read more

Different VAT tax regimes in France

Depending on the type and size of the company, you may be subjected to different VAT tax regimes tha... Read more
Postponement of the entry into force of the end of systematic receipt printing in France

Although it was previously announced that on January 1, 2022, receipts would no longer be printed automatically and would only be printed upon customer request under the Waste Management Law, the implementation of this provision has been postponed to the 1st of April following the publication of the Implementation Decree on December 15, 2022. Due to uncertainties stemming from inflation and consum... Read more

Postponement of the entry into force of...

Although it was previously announced that on January 1, 2022, receipts would no longer be printed au... Read more
Latest document for France
See moreThe purpose of this document is to provide a better understanding of the main words and phrases that are used when referring to the EU legislation relating to the One Stop Shop (hereinafter: “OSS”) as part of the EU VAT e-commerce package. Read more
OSS and E-commerce glossary
The purpose of this document is to provide a better understanding of the main words and phrases that... Read more
NF525 Certification procedure Infocert France

This document is based on several passed certifications during 2021 and 2022. It is intended to serve as a guide when preparing for certification before the actual review by an official Infocert auditor. Read more
NF525 Certification procedure Infocert F...

This document is based on several passed certifications during 2021 and 2022. It is intended to serv... Read more
E-commerce FR - Legal requirements

We unveil the specific rules when it comes to e-commerce in France such as receipts types and transaction types in online sales, how the sale process – online payment looks like (possible scenarios), delivery process, return of online order, checking fiscal receipts issued in online sales, etc. Read more
E-commerce FR - Legal requirements

We unveil the specific rules when it comes to e-commerce in France such as receipts types and transa... Read more
S4FiscalService for France

S4FiscalService for France is an installation package for S4FS fiscal middleware in France. An integrative part of the installation package is, among others, General Interface Description, Service interface description, and Release Notes. They are all packed in a zip file which is ready for download. Read more
S4FiscalService for France

S4FiscalService for France is an installation package for S4FS fiscal middleware in France. An int... Read more
B2B external e-invoicing specification

The latest version of the external specifications released this summer has been translated into English and published by the French Ministry of Finance. The external specification file contains all documents describing the formats for exchanges with the public invoicing portal in the context of the extension of e-invoicing to all transactions between entities subject to VAT, as it results from Article 195 of the 2021 Budget Act and Order No. 2021-1190 of 15 September 2021 relating to the extension of e-invoicing to all transactions between entities subject to VAT and the transmission of transaction data. Read more
B2B external e-invoicing specification

The latest version of the external specifications released this summer has been translated into Engl... Read more
Gift card treatment – France

The purpose of this document is to explain how gift cards are sold and then used in accordance with current legislation in France. There are two types of gift cards – single-purpose and multi-purpose, where the different tax treatment is in practice, i.e. the moment of calculation of VAT. Read more
Gift card treatment – France

The purpose of this document is to explain how gift cards are sold and then used in accordance with... Read more