The changes introduced by the French Finance Bill 2012 include some welcomed simplification measures concerning the tax representation of non-EU companies in France. Until the end of 2012 appointing tax representatives was mandatory for non-EU companies for VAT registration, VAT compliance and for obtaining VAT refunds in France. As of 1 January 2013 using tax representatives for companies established outside the European Union, with which France has a legal mutual assistance agreement is no longer required. Read More »
Tag: companies
Luxembourg – electronic VAT filing obligatory as from 2013
The Tax Authority announced that as from 2013 VAT returns and EC Sales Lists for supply of goods and services will have to be filed electronically.
Of interest is also the fact that the applications for recovery of local VAT paid by non resident companies might be filed electronically as well.
Michaela Merz 