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French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
- Book II: Tax collection

Article 286 ter of the French General Tax Code

November 8, 2023

The following shall be identified by an individual number: 1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed) 2° Any taxable person or non-taxable legal person who makes intra-Community acquisitions of goods subject to value added tax in accordance with I of Article 256 bis or I of l’article 298 sexies, any person referred to in l’article…

Article 286 ter A of the French General Tax Code

November 8, 2023

I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number. II.-.Nor are taxable persons required to identify themselves if they exclusively carry out the following transactions: 1° Supplies of goods or services for which tax is payable by the recipient; 2° Removal of goods from the schemes provided…

Article 286 quater of the French General Tax Code

November 8, 2023

I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which are supplied to him…

Article 286 quinquies of the French General Tax Code

November 8, 2023

Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall be required to record such supplies in a register. This register shall be sufficiently detailed to enable it to be verified that the value added tax has been correctly applied. The register shall be made available to the…

Article 287 of the French General Tax Code

November 8, 2023

1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the time limit set by decree a return in accordance with the model prescribed by the administration. 2. Taxpayers subject to the normal actual taxation system file the return referred to in 1…

Article 289-0 of the French General Tax Code

November 8, 2023

I. – The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in another Member State or has a fixed establishment there from which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which…

Article 289 of the French General Tax Code

November 8, 2023

I. – 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party: a. For supplies of goods or services which he carries out for another taxable person, or for a non-taxable legal person, and which are not exempt pursuant to Articles 261 to 261 E ; b. For the supplies of…

Article 289 A of the French General Tax Code

November 8, 2023

I. – When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in France accredited with the tax department, who undertakes to complete the formalities incumbent on this person and, in the case of taxable transactions, to pay the tax on its behalf. Failing this, the value added tax…

Article 289 B of the French General Tax Code

November 8, 2023

I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added tax identification number, to whom they have supplied goods under the conditions set out in I of Article 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 and…

Article 289 D of the French General Tax Code

November 8, 2023

Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, by submitting their refund…

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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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Resources

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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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