Your company is concerned by at least one of the situations below. Click to know more about the impact on your organization and obligations.
Your company is not established in France and its business activity or products are considered to be polluting.
You are concerned by the French “general tax on polluting activities” (Taxe Générale sur les Activités Polluantes or TGAP).
• You must fulfill the reporting requirements relating to this tax and appoint a French tax representative.
Your company is French and has one or more plants in France.
If your plants run on natural gas, you are concerned by the French “national natural gas consumption tax” (Taxe Intérieure de Consommation de Gaz Naturel or TICGN).
• You are liable to pay this tax, which is levied by customs. Under certain provisions, your company may be eligible for a full or partial refund.
Your company is established in the European Union and carries goods and/or passengers.
You are concerned by the French “national consumer tax on energy products” (Taxe Intérieure de Consommation sur les Produits Energétiques or TICPE, formerly TIPP).
• You are liable to pay this tax. Under certain conditions, you may obtain a partial refund.
Your company is established in the European Union and supplies coal to users in France.
You are concerned by the French “national coal consumption tax” (Taxe Intérieure de Consommation sur le Charbon or TICC).
• You must fulfill the reporting requirements relating to this tax. As your company is based outside France, you must appoint a French tax representative.
INSURANCE POLICY TAX
Your company is an insurer established outside the European Union. Your clients (individuals or companies) have taken out an insurance policy with your company.
Your clients are liable to pay French insurance policy tax.
• You collect it and transfer it to the French tax authorities.
Whatever the chosen conditioning (barrel, bottle, can etc.), the waters below are submitted to tax :
- Mineral water (natural or not)
- Spring water and other table waters
- Filtered, sterilized or pasteurized water
- Other beverage, carbonated or not, containing less than 1,2 % vol. alcohol
• This tax must be declared and paid together with VAT.
Sweet and sugar-sweetened drinks
Tax are applicable to such drinks (sodas, light beverage…)
- They should be paid by the professionals who produce, import or deliver, even at no charge, these drinks to clients (bars, restaurants, shops for instance).
We can declare and pay this tax on your behalf.