French General Tax Code
In forceI.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if:
1° Who has established his place of business in France or has a permanent establishment there and who supplies services to non-taxable persons whose place of taxation is in a Member State other than France and in which he is not established;
2° who carries out intra-Community distance selling of goods;
> or
3° which facilitates the supply of goods in accordance with Article 256(V)(2)(b), where the place of departure and the place of arrival of the transport of the goods supplied are in the same Member State;
This scheme applies to all goods and services supplied in this way within the European Union.
A taxable person not established in the Member State of consumption is considered to be a taxable person who has established his business in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there.
The Member State of consumption is considered to be:
b) In the case of the intra-Community distance selling of goods, the Member State of arrival of the dispatch or transport of the goods to the customer;
> c) In the case of the supply of goods, the Member State of arrival of the dispatch or transport of the goods to the customer
c) In the case of the supply of goods by a taxable person who facilitates such supplies in accordance with b of 2° of V of Article 256 of this Code, where the place of departure and the place of arrival of the dispatch or transport of the goods supplied are in the same Member State, that same Member State.
II.
II - The taxable person shall inform the tax authorities when he commences his taxable activity, ceases it or modifies it to such an extent that he can no longer benefit from this special scheme. He shall provide this information and notify the administration of any changes by electronic means in accordance with the conditions laid down by order of the Minister responsible for the budget.
III.
III - A taxable person taking advantage of this special scheme is only identified in France for transactions taxable under this scheme. To this end, it uses the individual identification number that has already been allocated to it pursuant to article 286 ter.
IV.
IV -The administration shall exclude the taxable person from this special scheme in the following cases:
1° If the taxable person notifies the administration that he is no longer supplying goods or services covered by this special scheme;
or
2° Or if the administration can presume, by other means, that his taxable activities have ceased;
> Or if he does not meet the requirements of this special scheme.
3° Or if he no longer fulfils the conditions necessary to be authorised to benefit from this special scheme;
> or
4° Or if he systematically fails to comply with the rules relating to this special scheme;
The procedures for such exclusion are laid down by decree.
V.-The taxable person who avails himself of this special scheme shall submit a value added tax return electronically for each calendar quarter, whether or not supplies of goods and services covered by this special scheme have been made during the period. The value added tax return shall include the identification number and, for each Member State of consumption in which the tax is due, the total value excluding value added tax of the supplies of goods and services covered by this special scheme for the tax period and the total amount of the corresponding tax broken down by tax rate. The applicable tax rates and the total amount of tax due are also indicated.
Where the goods are dispatched or transported from a Member State other than France, or where the taxable person supplying services covered by this special scheme has one or more fixed establishments located elsewhere than in France from which the services are supplied, the value added tax return also includes the following information, broken down by Member State of consumption:
The total value, excluding tax, of the goods and services supplied to the taxable person, broken down by Member State of consumption.
1° The total value, exclusive of tax, of the transactions in question, the rates of value added tax applicable and the total amount of the corresponding tax broken down by tax rate;
> The total amount of the tax due on the transactions in question, broken down by tax rate;
The total amount of the tax due on the transactions in question, broken down by tax rate
2° The total amount of value added tax due for the transactions in question, for each Member State in which the taxable person has a fixed establishment or from which the goods are dispatched or transported;
3° The individual value added tax identification number or tax registration number allocated by each of these Member States.
The procedures for this declaration are laid down by order of the minister responsible for the budget.
VI.
VI.-Where it is necessary to make changes to the value added tax return after it has been submitted, these changes shall be included in a subsequent return, within a period of three years from the date on which the initial return had to be submitted in accordance with V. This subsequent value added tax return specifies the Member State of consumption concerned, the taxable period and the amount of value added tax for which the amendments are necessary.
VII.
VII -The value added tax return is drawn up in euros.
VIII -The taxable person who makes a value added tax return is required to provide the following information.
VIII -The taxable person taking advantage of this special scheme shall pay the value added tax, quoting the relevant value added tax return referred to in V, no later than the expiry of the deadline by which the return must be submitted. Payment is made to a bank account denominated in euros.
IX.-1. A taxable person who, in another Member State, avails himself of the special scheme provided for in Section 3 of Chapter 6 of Title XII of the aforementioned Council Directive 2006/112/EC of 28 November 2006 may not, in respect of his taxable activities covered by this special scheme, deduct any amount of value added tax in France. The tax relating to the supply of goods and services covered by this special scheme is reimbursed in accordance with the procedures set out in d of V of Article 271 of this code.
2.
X.-The taxable person who takes advantage of this special scheme keeps a register of transactions covered by this special scheme. This register must, on request, be made available electronically to the administration and to the Member State of consumption. It shall be sufficiently detailed to enable the administration of the Member State of consumption to check the accuracy of the value added tax return referred to in V of this code.
The register shall be kept for ten years in the Member State of consumption.
The register is kept for ten years from 31 December of the year of the transaction.
