{"id":1122,"date":"2022-03-07T16:19:04","date_gmt":"2022-03-07T16:19:04","guid":{"rendered":"https:\/\/representant-fiscal.com\/?page_id=1122"},"modified":"2025-10-19T18:51:39","modified_gmt":"2025-10-19T18:51:39","slug":"your-vat","status":"publish","type":"page","link":"https:\/\/representant-fiscal.com\/fr\/your-vat\/","title":{"rendered":""},"content":{"rendered":"<div class=\"vce-row-container\"><div class=\"vce-row vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" data-vce-sticky-element=\"true\" id=\"el-9e757789\" data-vce-do-apply=\"all el-9e757789\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-7a050d5e\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-7a050d5e\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-7a050d5e\"><div class=\"vce-single-image-container vce-single-image--align-center\"><div class=\"vce vce-single-image-wrapper\" id=\"el-70269610\" data-vce-do-apply=\"all el-70269610\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 120px\"><a href=\"https:\/\/representant-fiscal.com\/\" title=\"\" class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%;padding-bottom: 58.3333%\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\" width=\"120\" height=\"70\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/05\/AFC-Logo-Couleur-ENG.png\" 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data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-98b9357a\"><div class=\"vce-sandwich-menu-wrapper vce\" id=\"el-bf39fe25\" data-vce-sandwich-menu=\"true\" data-vce-do-apply=\"margin el-bf39fe25\" style=\"--alignment: center;--shapeColor: transparent;--shapeHoverColor: transparent\"><div class=\"vce-sandwich-menu vce-sandwich-menu--alignment-center\"><button class=\"vce-sandwich-menu-open-button\" data-vce-do-apply=\"padding border background el-bf39fe25\" aria-label=\"Open menu\" data-vce-sandwich-menu-open-button=\"true\"><span class=\"vce-sandwich-menu-open-button-inner\"><\/span><\/button><div class=\"vce-sandwich-menu-container\" data-vce-sandwich-menu-modal=\"true\"><button class=\"vce-sandwich-menu-close-button\" data-vce-do-apply=\"padding border background el-bf39fe25\" aria-label=\"Close menu\" data-vce-sandwich-menu-close-button=\"true\"><span class=\"vce-sandwich-menu-close-button-inner\"><\/span><\/button><div class=\"vce-sandwich-menu-scroll-container\"><div class=\"vce-sandwich-menu-inner\" style=\"font-size: 18px\"><nav class=\"menu-menu-anglais-container\"><ul  class=\"\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1224\"><a href=\"https:\/\/representant-fiscal.com\/fr\/your-vat\/\">VAT<\/a><\/li>\n<li class=\"mail menu-item menu-item-type-custom menu-item-object-custom menu-item-1622\"><a href=\"mailto:igebv@representant-fiscal.com\">Send us an email<\/a><\/li>\n<li class=\"numero-telephone menu-item menu-item-type-custom menu-item-object-custom menu-item-1229\"><a title=\"numero\" href=\"tel:+33139706482\">+33 1 39 70 64 82<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-2281\"><a>English<\/a>\n<ul class=\"sub-menu\">\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-1403\"><a href=\"https:\/\/representant-fiscal.com\/\">French<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-2464\"><a href=\"https:\/\/representant-fiscal.com\/bienvenida\/\">Spanish<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/nav><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\"><div class=\"vce-row vce-element--has-background vce-row--col-gap-0 vce-row-content--top\" data-vce-full-width=\"true\" id=\"el-ac62faae\" data-vce-do-apply=\"all el-ac62faae\"><div class=\"vce-content-background-container\"><div class=\"vce-asset-parallax-container vce-visible-all-only\" data-vce-assets-parallax=\".vce-asset-parallax\" data-vce-assets-parallax-reverse=\"false\"><div class=\"vce-asset-parallax\" style=\"top: -30vh;bottom: -30vh\"><div class=\"vce-asset-background-simple-container vce-visible-all-only vce-asset-background-simple--style-cover vce-asset-background-simple--position-center-center\"><div class=\"vce-asset-background-simple\">\n              <div class=\"vce-asset-background-simple-item vcv-lozad\" data-background-image=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/10\/alesia-kazantceva-VWcPlbHglYc-unsplash-scaled-e1698675281360.jpg\"><\/div>\n              \n                <div class=\"vce-asset-background-simple-item\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/10\/alesia-kazantceva-VWcPlbHglYc-unsplash-scaled-e1698675281360.jpg)\"><\/div>\n              \n            <\/div><\/div><div class=\"vce-asset-color-gradient-container vce-visible-all-only\" data-vce-do-apply=\"gradient el-ac62faae\"><\/div><\/div><\/div><\/div><div class=\"vce-dividers-wrapper\"><div class=\"vce-container-divider vce-divider-position--bottom vce-container-divider-new vce-visible-all-only\" data-vce-do-apply=\"divider el-ac62faae\"><div class=\"vce-container-divider-inner\"><\/div><\/div><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-cd55c35a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-cd55c35a\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-cd55c35a\"><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-0a2d8ece\" data-vce-do-apply=\"all el-0a2d8ece\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-d4251717\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d4251717\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d4251717\"><div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-481a9db6\" data-vce-do-apply=\"all el-481a9db6\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-0c47d8b5\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-0c47d8b5\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-0c47d8b5\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-00a12841\" data-vce-do-apply=\"all el-00a12841\"><h1 style=\"text-align: center;line-height: 1.5\"><span style=\"color: #194862\">INTRA-COMMUNITY <\/span><span style=\"color: #be3245\">VAT<\/span><\/h1>\n<h3 style=\"text-align: center\"><span style=\"font-size: 18pt;font-weight: 500;font-style: italic\"><em><span style=\"font-family: Asap\">Afc Tax Representative, VAT specialist, provides for guidance for the following matters.<\/span><\/em><\/span><\/h3><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\"><div class=\"vce-row vce-element--has-background vce-row--col-gap-0 vce-row-equal-height vce-row-content--top\" data-vce-full-width=\"true\" data-vce-stretch-content=\"true\" id=\"el-6eb468a2\" data-vce-do-apply=\"all el-6eb468a2\"><div class=\"vce-content-background-container\"><div class=\"vce-asset-background-simple-container vce-visible-all-only vce-asset-background-simple--style-cover vce-asset-background-simple--position-left-top\"><div class=\"vce-asset-background-simple\">\n              <div class=\"vce-asset-background-simple-item vcv-lozad\" data-background-image=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/03\/Fond_image_afc_2-scaled.jpg\"><\/div>\n              \n                <div class=\"vce-asset-background-simple-item\" style=\"background-image: url(https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/03\/Fond_image_afc_2-scaled.jpg)\"><\/div>\n              \n            <\/div><\/div><div class=\"vce-asset-color-gradient-container vce-visible-all-only\" data-vce-do-apply=\"gradient el-6eb468a2\"><\/div><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-34049fb0\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-34049fb0\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-34049fb0\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-a2eb7741\" data-vce-do-apply=\"all el-a2eb7741\"><h2 style=\"text-align: center\"><span style=\"color: #ffffff\"><span style=\"font-weight: 400\">With Afc Tax Representative, your VAT is taken care of to the maximum possible extent:<\/span>&nbsp;<\/span><\/h2><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-element--xl--has-background vce-element--lg--has-background vce-element--md--has-background vce-element--sm--has-background vce-element--xs--has-background vce-row--col-gap-30 vce-row-equal-height vce-row-content--middle\" id=\"el-152fd59e\" data-vce-do-apply=\"all el-152fd59e\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-50p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-5dc8a97b\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-5dc8a97b\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-5dc8a97b\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-58b4820d\" data-vce-do-apply=\"all el-58b4820d\"><p style=\"text-align: center\"><span style=\"font-size: 16pt;color: #ffffff;font-family: Asap;font-weight: 500;font-style: italic\"><span style=\"font-weight: 400\">Registration, returns, VAT claim, tax audit\u2026<\/span><\/span><\/p><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-50p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-98ee8360\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-98ee8360\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-98ee8360\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-a8742d11\" data-vce-do-apply=\"all el-a8742d11\"><p style=\"text-align: center\"><span style=\"color: #ffffff;font-family: Asap\"><span style=\"font-size: 21.3333px\"><i>A human sized organization<\/i><\/span><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-88e1777d\" data-vce-do-apply=\"all el-88e1777d\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-59da52ef\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-59da52ef\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-59da52ef\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-d35e5900\" data-vce-do-apply=\"margin padding border background  el-d35e5900\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-d35e5900\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>VAT REGISTRATION in France and in the EU<\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-d35e5900\"><p style=\"line-height: inherit\"><span style=\"font-family: Asap;font-weight: 500;font-style: italic;color: #194862\">Your company is established in an EU or non-EU Member State and carries out commercial transactions.<\/span><\/p>\n<p><span style=\"font-weight: 500;font-family: Asap;font-style: italic;color: #be3245\">Certain flows of goods and\/or services require you to register with the relevant authorities.<\/span><\/p><\/div><\/div><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-afb1a67a\" data-vce-do-apply=\"margin padding border background  el-afb1a67a\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-afb1a67a\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Reimbursement of French and European VAT<\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-afb1a67a\"><p><em><span style=\"font-family: Asap;font-weight: 500;color: #194862\">Your company <strong>is established in a Member State<\/strong> <strong>of the European Union<\/strong> or outside and makes purchases subject to VAT without having a permanent establishment there.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: Asap;font-weight: 500;color: #be3245\">Subject to certain formal and substantive conditions, you can apply to the tax authorities in each country for a VAT refund.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: Asap;font-weight: 500;color: #be3245\">There are two procedures for <strong>reclaiming VAT<\/strong> paid on your purchases in France and the European Union:<\/span><\/em><\/p>\n<p><em><span style=\"font-family: Asap;font-weight: 500;color: #be3245\">- If your company is based in the European Union: the \"9th Directive\" procedure.<\/span><\/em><\/p>\n<p><em><span style=\"font-family: Asap;font-weight: 500;color: #be3245\">- If your company is based outside the European Union: the \"13th Directive\" procedure.<\/span><\/em><\/p><\/div><\/div><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-7a01df5f\" data-vce-do-apply=\"margin padding border background  el-7a01df5f\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-7a01df5f\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>One-stop VAT shop - IOSS \/ OSS<\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-7a01df5f\"><p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #194862\"><em>The VAT rules have changed with the implementation of the e-commerce reform on 1 July 2021.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #194862\"><em>Two new Guichet Unique schemes have been created: <strong>IOSS and OSS<\/strong>.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #194862\"><em>- <strong>The Import One Stop Shop (IOSS)<\/strong> is an electronic portal that businesses can choose to fulfil their <strong>VAT<\/strong> obligations on distance sales of imported goods, valued at less than \u20ac150. The VAT exemption on imports of low-value consignments (under \u20ac22) has been abolished since 1 July 2021.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #194862\"><em>- T<strong>he OSS one-stop shop<\/strong> enables companies to declare their sales of goods and\/or services on a BtoC basis.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #be3245\"><em>If they choose to do so, companies are no longer required to <strong>register<\/strong> with the tax authorities in each Member State of consumption in order to <strong>declare and pay the VAT due<\/strong>.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #be3245\"><em>VAT is declared and paid to a single Member State via the Guichet Unique.<\/em><\/span><\/p>\n<p><span style=\"font-family: Asap;font-weight: 500;font-style: normal;color: #be3245\"><em>Alternatively, companies retain the option of registering in each country where they make sales and <strong>declaring VAT<\/strong>. The majority of transactions are taxable in the Member State of consumption. All commercial goods imported into the European Union from a third country or territory are subject to VAT, regardless of their value.<\/em><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-61d14a31\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-61d14a31\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-61d14a31\"><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-5e687b18\" data-vce-do-apply=\"margin padding border background  el-5e687b18\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-5e687b18\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Reverse charge of VAT <\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-5e687b18\"><p style=\"line-height: inherit\"><span style=\"font-family: Asap;font-weight: 500;font-style: italic;color: #194862\">The<strong> reverse charge of VAT<\/strong> on imports, which is compulsory since January 1st 2022, involves business registering for VAT in France.<\/span><\/p>\n<p style=\"line-height: inherit\"><span style=\"font-family: Asap;font-weight: 500;font-style: italic;color: #be3245\">Thanks to this system, your company can import goods from non-EU countries without having to pay VAT in advance, but can instead reverse charge the VAT on its VAT return.<\/span><\/p><\/div><\/div><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-16e7361d\" data-vce-do-apply=\"margin padding border background  el-16e7361d\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-16e7361d\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>Tax audits<\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-16e7361d\"><p><span style=\"color: #194862\"><em><span style=\"font-family: Asap;font-weight: 500\">In the event of a tax audit, the authorities require you to be able to provide a <strong>\"Reliable Audit Trail\"<\/strong>. In other words, your company must be able to justify all its commercial transactions.<\/span><\/em><\/span><\/p>\n<p><span style=\"color: #be3245\"><em><span style=\"font-family: Asap;font-weight: 500\">You are also required to provide the tax authorities with a copy of the accounting records file (<strong>FEC<\/strong>). This computerised accounting file contains all the accounting entries.<\/span><\/em><\/span><\/p><\/div><\/div><\/div><\/div><div class=\"vce-faq-toggle vce-faq-toggle-color--b-190-50-69\"><div class=\"vce-faq-toggle-wrapper vce\" id=\"el-a6aadfff\" data-vce-do-apply=\"margin padding border background  el-a6aadfff\"><div class=\"vce-faq-toggle-inner\"><div class=\"vce-faq-toggle-title\"><h4 class=\"vce-faq-toggle-title-text\" aria-controls=\"faqToggle-a6aadfff\" aria-expanded=\"false\"><i class=\"vce-faq-toggle-icon\"><\/i>VAT declaration and payment<\/h4><\/div><div class=\"vce-faq-toggle-text-block\" role=\"region\" id=\"faqToggle-a6aadfff\"><p style=\"line-height: inherit\"><span style=\"color: #be3245\"><span style=\"font-family: Asap;font-weight: 500;font-style: italic\">In compliance with the regulations, your company must periodically file a <strong>VAT return<\/strong> (usually monthly) by a specified deadline. Where applicable, your company is also required to pay the tax. Any delay may give rise to penalties.<\/span><\/span><span style=\"color: #be3245\"><span style=\"font-family: Asap;font-weight: 500;font-style: italic\"> <br><\/span><span style=\"font-family: Asap;font-weight: 500;font-style: italic\"><br><\/span><\/span><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-9f541603\" data-vce-do-apply=\"all el-9f541603\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-4b3e90d4\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-4b3e90d4\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-4b3e90d4\"><div class=\"vce-button--style-basic-container vce-button--style-basic-container--align-center\"><span class=\"vce-button--style-basic-wrapper vce\" id=\"el-2782ba17\" data-vce-do-apply=\"margin el-2782ba17\"><a class=\"vce-button vce-button--style-basic vce-button--style-basic--border-round vce-button--style-basic--size-medium vce-button--style-basic--color-b-190-50-69--fff\" href=\"https:\/\/representant-fiscal.com\/you-are-looking-for\/\" title=\"\" data-vce-do-apply=\"padding border background  el-2782ba17\">How can a tax representative help you?<\/a><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>INTRA-COMMUNITY VAT Afc Tax Representative, VAT specialist, provides for guidance for the following matters. With Afc Tax Representative, your VAT is taken care of to the maximum possible extent:&nbsp;Registration, returns, VAT claim, tax audit\u2026A human sized organizationVAT REGISTRATION in France and in the EUYour company is established in an EU or non-EU Member State and [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1122","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT - AFC Repr\u00e9sentation Fiscale<\/title>\n<meta name=\"description\" content=\"Your company is liable to pay VAT, or you wish to get a VAT refund of VAT registration. 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