Tax-related charges
Your company is subject to at least one of the situations below. To find out about your reguatory obligations, click below.
GENERAL TAX ON POLLUTING ACTIVITIES
Your company established abroad conducts an activity considered to be "polluting"
You are liable for the general tax on polluting activities.
• You must fulfill certain reporting obligations and appoint a French tax representative.
DOMESTIC CONSUMPTION TAX ON NATURAL GAS
Your foreign company supplies natural gas to French final consumers
The domestic tax on the consumption of natural gas (TICGN) is collected by gas suppliers from their customers.
• You must pay it back through a tax representative. However, under certain provisions, your company may be eligible for a full or partial refund.
INTERNAL CONSUMPTION TAX ON ENERGY PRODUCTS
If your foreign company imports, produces or stores petroleum products, you are liable for 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.
DOMESTIC CONSUMPTION TAX ON COAL
Your company is based in the European Union and supplies coal users in France.
You are concerned by the Domestic Consumption Tax on Coal (TICC).
• You are required to comply with certain tax reporting requirements. As your company is based outside France, you must appoint a French tax representative.
TAX ON INSURANCE CONTRACTS
If you are an insurer established outside France, you are liable for the Tax on Insurance Contracts (TCAS).
Your customers (individuals or companies) have taken out an insurance policy with your company. They pay the Tax on Insurance Contracts (TCAS).
• You are required to collect this tax and pay it to the French tax authorities via a French tax representative.
BEVERAGE TAXATION
Non-alcoholic beverages sold by a company not established in France.
Regardless of their packaging (bottle box, can for example), the following beverages are subject to a compulsory tax:
・Waters (natural or artificial mineral, springs, and other potable table waters, filtered, sterilized, or pasteurized laboratory waters)
・Other carbonated and non-carbonated drinks containing no more than 1.2% alcohol by volume.
• They are payable by 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 on your VAT forms, through a French tax representative.
Alcoholic beverages sold by a company not established in France.
These are payable by 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 France, you must pay this tax through a French tax representative.