Michaela Merz

France – reduction of the VAT threshold for distance sales as from 1 January 2016 suggested

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On 30 September 2015 the French government presented the draft of the Finance Act for 2016. The most interesting piece seems to be reduction of  the VAT threshold for distance sales made in France by a supplier established in another EU Member State from EUR 100’000 to EUR 35’000 (article 3 of the Bill).
This needs to be confirmed as the draft will be discussed in the coming months.

For further details please contact my colleague from PwC Geneva: Patricia More / patricia.more@ch.pwc.com / +41 58 792 9507

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