When they provide personal services to natural persons, legal persons and sole traders produce an invoice showing : 1° The name and address of the legal entity or sole trader ; 2° The number and date of registration of the declaration if this has been requested, and the number and date of issue of the authorisation when the activities are covered by Article L. 7232-1 ; 3° The name and…
When services are subject to value added tax, the rates, prices and travel expenses mentioned in article D. 7233-1 include this tax.
Only invoices that have been paid in full are eligible for the aid provided for in article 199 sexdecies of the French General Tax Code: 1° Either by payment card, direct debit, bank transfer, universal or interbank payment voucher or by cheque; 2° Or by universal employment-service cheque.
The legal entity or sole trader declared in application of article L. 7232-1-1 issues an annual tax certificate to each of its customers, to enable them to benefit from the aid provided for in article 199 sexdecies of the General Tax Code. This certificate mentions : 1° The name, address and identification number of the legal entity or individual entrepreneur; 2° The number and date of registration of the declaration;…
Personal services provided in the home are eligible for the aid provided byarticle 199 sexdecies of the French General Tax Code, subject to the following conditions: 1° The total amount of small-scale DIY work is capped at 500 euros per year per tax household. The duration of a small-scale DIY job may not exceed two hours; 2° The amount of home computer and Internet assistance is capped at €3,000 per…
The financial aid referred to in article L. 7233-4 may be used to finance personal services within the company for the benefit of its employees.
The beneficiaries of the financial assistance provided for in article L. 7233-4 are employees or agents of natural persons or legal entities governed by public or private law, as well as those mentioned in article L. 7233-5 under the conditions provided for in that article.
The maximum amount of financial assistance is set at €1,830 per calendar year and per beneficiary. This maximum amount is revised annually, by joint order of the ministers responsible for the economy and social security, in line with changes in the household consumer price index. This amount may not exceed the cost of the services borne by the beneficiary.
The social and economic committee or the company paying the financial aid draws up, for control purposes, for each calendar year, an individual summary statement of the aid paid to the employees of the company and to the other persons mentioned in article L. 7233-5.
Within the first ten days of January of the year following the year in which the aid is granted, the social and economic committee that pays the financial aid will send the company the identity of the beneficiaries and the amount paid to them in this respect during the previous calendar year.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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