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Professionals Electronic invoicing: the list of registered dematerialization platform partners Electronic invoicing is becoming more widespread, with the DGFiP registering partner dematerialization platforms (PDPs).
VSE/SME Micro-entrepreneurs: still a few days to opt for the flat-rate payment at source Are you a micro-entrepreneur? You have until September 30 to opt for the lump-sum payment at source.
Professionals France Ruralités Revitalisation zoning takes effect The new France Ruralités Revitalisation (FFR) zoning, replacing the Zones de Revitalisation Rurale (ZRR), came into force on July 1.
VSE/SME Clarification of the "Jeune entreprise de croissance" status The French Finance Act for 2024 introduced a new category of company called "Jeune entreprise de croissance", a status that allows companies to claim advantages...
Professionals Company buyout: tax allowance increased to €500,000 The Finance Act for 2024 raises the amount of the allowance for business buyouts from €300,000 to €500,000.
Professionals CVAE and CFE 2024: payment of 1st instalment by mid-June at the latest The first installments of the CVAE and CFE are due in June. They correspond to 50% of the contribution due in 2023.
Professionals BIC taxation: options that can be exercised in May or June The tax authorities have issued a reminder of the options available in May and June to companies taxed in the industrial and commercial profits (BIC) category.
VSE/SME Administrative simplification: initial results of consultation with entrepreneurs The French Minister of the Economy recently unveiled the first results of the public consultation on administrative simplification.
Professionals Donations to associations: tax reduction increased to 75% until 2026 French MPs have approved an amendment to the Finance Bill, increasing the tax reduction granted for donations to organizations that help the underprivileged.
Professionals The creation, takeover or sale of an establishment in 2023 must be declared by December 31. If you have created, taken over or sold an establishment this year, you have until December 31 to declare it.
Professionals VAT: half-yearly instalments due by December 26 If you are subject to the simplified VAT system, you can pay your second half-yearly instalment from December 15 to December 26 inclusive.
SMALL BUSINESSES Corporate value-sharing schemes simplified and generalized Promulgated on November 29, the law on the sharing of added value provides for a number of changes, including the long-term transformation of the value-sharing...
VSE/SME The multiple activities of VSEs when it comes to capital gains tax exemption A small business can benefit from a capital gains exemption on the sale of an asset, but only under certain conditions. In a recent dispute, the Conseil d'Etat had to intervene...
Professionals CFE payment deadline on December 15The tax notices for the business property tax (CFE) are online. Liable companies have until December 15, 2023 to pay the balance.
Professionals Bercy launches "Rencontres de la simplification de la vie des entreprises The government recently launched a public consultation aimed at business leaders and entrepreneurs.
Professionals Guichet unique: no more paper forms Companies can no longer submit paper forms to the registries, except in the case of certain exceptional formalities.
Professionals Wrong VAT rate: what consequences for the craftsman? Companies are responsible for collecting VAT on behalf of the government. In the event of an error in calculating the rate, it is not possible to claim a supplement from the customer.
VSE/SME The Conseil d'Etat clarifies the notion of commercial aid deductible from taxable profit Aid granted to a company by another company is not in principle deductible from its taxable profit, unless it is of a commercial nature.
VSE/SME Micro-entrepreneurs: option to opt for lump-sum payment until September 30 Active micro-entrepreneurs have until September 30, 2023 to opt for the lump-sum payment at source.
SMALL BUSINESSES Tax authorities have the right to check the existence and amount of tax loss carryforwards from statute-barred years. The tax authorities have the right to verify the existence and amount of losses carried forward from previous tax years for which the statute of limitations has expired.
Professionals Withholding tax for the self-employed in 2024: when and how to opt for quarterly instalments? Self-employed workers, to benefit from quarterly withholding tax, you need to opt for this system by the deadline.
VSE/SME Tax integrated group: the information letter sent to the parent company does not require hierarchical approval The Conseil d'Etat recently ruled on two obligations incumbent on the tax authorities when a member of a fiscally integrated group is subject to an accounting audit.
VSE/SME VAT group: opt in before October 31 to benefit from its advantages Since January 1, a new VAT tax regime has been in force: the VAT group. What does it involve? Which companies are concerned?
SMALL BUSINESSES A company's inaction may constitute opposition to a tax audit In a decision handed down on June 9, 2022, the Nancy administrative court of appeal ruled that a company's inaction could lead to opposition to a tax audit, which...
VSE/SME Allocation of the balance of the taxe d'apprentissage possible since August 28 The balance of the taxe d'apprentissage (apprenticeship tax) can now be allocated to the relevant establishments and training courses via the SOLTéA platform.
Professionals Unannounced tax inspections: procedures and consequences If tax officials turn up at a company's door without warning, it's probably an unannounced tax audit.
Professionals When to file a declaration of confidentiality for annual financial statements? A company can opt to keep its annual financial statements confidential, so that they are not made public, in whole or in part.
Professionals Tax relief: how is interest on arrears calculated? When the tax authorities are obliged to reimburse a taxpayer for a tax rebate, interest on arrears is charged.
VSE/SME Tax reassessment of an SME: what is the deadline for responding in the event of a dispute? Following an audit of a company's accounts, the tax authorities may apply a tax reassessment procedure.
SMALL BUSINESSES Tax support service for SMEs extended to 36 new départements The General Directorate of Public Finances recently announced the extension of the tax support service for small and medium-sized businesses to 36 new départements.
VERY SMALL BUSINESSES Which companies are affected by the transmission of payment data? The future obligation for companies to receive and issue electronic invoices will be accompanied, from 2024, by the obligation to also transmit their payment data on all electronic...
Professionals Unjustified retention of a partner in an SCP: damages are not tax-deductible Expenses incurred by a partner in an SCP to retain his shares in the partnership when he has ceased his professional activity cannot be deducted from his...
VSE/SME Corporation tax: next payment due on June 15 Companies subject to corporation tax (IS) have until June 15 to make their quarterly advance payments.
Professionals Exemption from payroll tax: clarifications from the Conseil d'État In a recent ruling, the French Conseil d'Etat (the highest administrative court in France) clarifies the conditions required for exemption from payroll tax.
VSE/SME Tax audit: when to contact the departmental contact? In the event of difficulty during and/or after a tax audit, the taxpayer can contact the auditor's line manager and the departmental contact.
VSE/SME What level of information should be given to companies during a tax audit of computerized accounting systems? The Conseil d'Etat has issued new clarifications concerning the level of information to be given to a company in the event of a tax audit of computerized accounting.
SMALL BUSINESSES Small businesses: streamlined accounting obligations Whatever their legal form, small businesses must comply with certain accounting rules.
Professionals How to prepare for the 2023 financial year-end? Most companies close their accounts on December 31. From January through to the deadline for filing the 2023 tax return (May 18 for...
SMES The return of the tax credit for energy renovation work by SMEs The Finance Act for 2023 has reinstated the tax credit for energy renovation expenditure on buildings incurred by VSEs/SMEs in 2023-2024.
Professionals The time has come for companies to file their 2023 tax returns What do the various returns entail, and what are the deadlines beyond which companies risk penalties?
VSE/SME Practical guide to the 2022 research tax credit published The French Ministry of Higher Education and Research has just published a guide to the 2022 research tax credit on its website.
VSE/SME Unpaid invoices: beware of tax deductions for doubtful debts Tax deductions are possible in the case of doubtful debts, but beware: they may be challenged by the tax authorities.
VSE/SME Clarification from the French tax authorities on VAT liability for payments on account for the supply of goods Since January 1, VAT has been payable on advance payments for the supply of goods.
VSE/SME New tax measures for businesses in 2023 The Finance Act for 2023 includes new measures for businesses. Here's the lowdown.
VSE/SME TVS replaced by tax on CO2 emissions and tax on emissions of atmospheric pollutants In 2023, the tax on company vehicles will be abolished and replaced by two new taxes to be paid in January.
VSE/SME Social security contributions: option for quarterly payment possible until December 31 Companies wishing to opt for quarterly payment of their social security contributions must inform their Urssaf or MSA office before December 31.
Professionals Associations: it is now compulsory to declare donations received Non-profit organizations are now required to declare donations received and tax receipts issued.
VSE/SME Filing a tax claim possible until December 31 It is possible for a company to contest a tax claim by submitting a request to the tax department. This is known as a contentious claim.
VSE/SME Supply of goods : VAT payable on advance payments from 2023 On January 1, VAT liability for the supply of goods will change slightly.
SMALL BUSINESSES Business gifts 2022: what taxation applies? Business gifts are commonplace, especially in the run-up to the festive season. The tax treatment of these expenses is strictly regulated.
VSE/SME Apply to SIE for a 2022 CET rebate Subject to certain conditions, you may be eligible for a rebate on the territorial economic contribution for 2022.
SMALL BUSINESSES Energy bills: a new one-stop shop for businesses Companies that do not benefit from the tariff shield can apply for state aid via a new one-stop shop.
Individuals Financial difficulties: the Banque de France answers 3414 The Banque de France's telephone information services have been centralized into a single national number, 3414.
VSE/SME 2022 cotisation foncière des entreprises to be paid by December 15 Companies and sole proprietors must pay their cotisation foncière des entreprises by December 15 at the latest.
VSE/SME Production taxes: VSEs and SMEs stand to gain the most from the abolition of the CVAE The abolition of the CVAE (contribution sur la valeur ajoutée des entreprises), scheduled for 2023 and 2024, will mainly benefit VSEs and SMEs.
Individuals What tax regime will apply to cryptocurrencies in 2023? The tax regime applying to cryptocurrencies varies according to the nature of the gains generated by these digital assets.
VSE/SME Portailpro: a website dedicated to tax and social security procedures for businesses On February 24, the French government announced the launch of the Portailpro.gouv.fr website, enabling companies to complete their tax and social security formalities.
Professionals Fuel costs per kilometer: higher scales in 2021 The tax authorities have published the fuel expenses scale for the 2021 tax return, to be filed in spring 2022.
Individuals Towards a sharp rise in property tax in 2022 Property tax rises are likely to be more frequent in 2022, particularly in towns with populations of over 100,000 or their intercommunal bodies.
VSE/SME Production taxes: France ranks among Europe's "worst performers According to a recent study by the Institut Montaigne, France ranks among the European countries with the highest production taxes. An overview of the subject.
Professionals Olympic Games: how do banks support athletes? From sponsorship to financial education, banks - and Groupe BPCE in particular - are doing their utmost to support top-level athletes.
Banks Company directors: training tax credit doubled by 2022 Managers who wish to acquire new skills can benefit from a tax advantage in the form of a tax credit. Find out what you need to know.
Professionals The EU wants to step up the fight against shell companies The European Commission has proposed a directive to tighten regulations on shell companies in the fight against tax evasion.
VSE/SME Help with rents and rental charges, a new scheme for businesses The "rents and rental charges" aid is a new support scheme for companies affected by the health crisis. Find out more.
VSE/SME France Relance Plan: what has been achieved for VSEs and SMEs? The France Relance plan aims to highlight the role played by VSEs and SMEs in French society and the economy.
VSE/SME Business: conditions for property tax relief Since March 2020, the government has been introducing exceptional measures to combat the spread of Covid-19 and its collateral effects.
VSE/SME The budget landing: how to anticipate the 2021 accounting close? Anticipating the 2021 financial year will help you prepare for the year ahead, which promises to be a crucial one for many companies.
Individuals Taxation of crypto-assets: changes to be expected in 2022 Several MPs have tabled amendments to the Finance Bill concerning the taxation of cryptoassets. They will be debated this week.
VSE/SME Professionals: what is the intra-Community VAT number for? Companies and professionals who do business with other European players need to obtain an intra-Community VAT number. What does it actually do?
VSE/SME The new timetable for the widespread use of electronic invoicing Invoicing: the Order of September 15 introduces a new timetable for the widespread use of electronic invoicing. We take a closer look at this postponement.
Individuals At-home employment: real-time tax credit to come into effect in 2022 Until now, the tax credit for employing an employee in the home has been paid with a one-year time lag, but it will soon be paid in real time. Instructions for use.
Bank watch Attempted professional fraud: what can you do? False name, false capacity, fraudulent maneuvers... Attempted professional scams have increased in number in recent years.
Banking watch Tobacconists reinvent themselves with new services Despite the health crisis, tobacconists ended 2020 with an increase in sales, and most are renovating with the help of the State.
Banking watch What is the Young Innovative Company status? The "Young Innovative Company" status, which is still little-known, is designed to encourage innovation and offers a number of advantages.
Bank Watch Social networks, the tax authorities' new weapon for spotting potential tax evaders From now on, the tax authorities will be able to use citizens' personal data on social networks to track down potential fraudsters.
Bank Watch Corporate income tax: flexibility for companies in difficulty Bercy has announced a number of measures designed to facilitate the payment of corporation tax by companies in difficulty.