Similar taxes
Your company is affected by at least one of the following situations. To find out about your regulatory obligations, click below.
THE TGAP
Your company established abroad carries out an activity considered to be "polluting".
You are liable for the General Tax on Polluting Activities (TGAP).
• You must fulfil reporting obligations and appoint a French tax representative.
THE TICGN
Your foreign company supplies natural gas to French end consumers.
The Domestic Tax on Natural Gas Consumption (TICGN) is collected by gas suppliers from their customers.
• You are required to pay it through a tax representative. However, under certain provisions, your company may be eligible for full or partial reimbursement.
THE TICPE (T.I.C.P.E)
Your foreign company imports, produces or stores petroleum products, so you are liable for the TICPE.
This tax applies to petroleum products intended for use as motor fuels or heating fuels.
• You are obliged to pay this tax. Under certain conditions, you can get a partial refund.
THE TICC
Your company is established in the European Union and supplies coal users in France.
You are concerned by the Domestic Consumption Tax on Coal (TICC).
• You must fulfil reporting obligations relating to this tax. As your company is based outside France, you must appoint a French tax representative.
THE TCA
If you are an insurer established outside of France, you are then liable for the Tax on Insurance Agreements (TCAS)
Your customers (individuals or companies) have taken out an insurance contract with your company. They pay the Tax on Insurance Agreements (TCAS).
• You are obliged to collect this tax and remit it to the French tax authorities through a French tax representative.
THE TAXATION OF BEVERAGES
Non-alcoholic beverages sold by a company not established in France
Regardless of their packaging (keg, bottle, can, can, for example), the following drinks are subject to a mandatory tax:
• Waters (natural or artificial minerals, spring and other drinking table water, filtered, sterilized or pasteurized laboratory water)
• Other carbonated or non-carbonated beverages containing not more than 1.2% vol. of alcohol
They are the responsibility of professionals who manufacture, import or supply, even free of charge, these products to their customers (bar, restaurant, retail trade for example).
You must declare and pay the contribution in support of the VAT forms through a French tax representative.
Alcoholic beverages sold by a company not established in France
They are the responsibility of professionals who manufacture, import or supply, even free of charge, these products to their customers (bar, restaurant, retail trade for example).
• If you are established outside of France, you must pay this tax through a French tax representative.
