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France Confirms No Changes To VAT Rules Amid COVID-19

by Ulrika Lomas, Tax-News.com, Brussels

15 April 2020


In a set of frequently asked questions and answers clarifying recent changes to tax obligations as a result of the COVID-19 virus, the French tax authority stressed that tax payment relief does not extend to value-added tax.

The FAQs confirm that requests for deferral only concern direct taxes and social security contributions, with the payment of indirect taxes (VAT, excise duties, etc.) due on normal deadlines, without any delay.

"Government action focuses on taxes that directly affect businesses and not the end consumer, which already represents a considerable effort," the FAQ relating to VAT payments states.

However, for taxpayers unable to gather all documents necessary for establishing monthly VAT liability, the tax authority will permit them to estimate their VAT payment within a margin of error of 20 percent.

In general, taxpayers can request to defer or spread payments of all the main taxes, with the exception of VAT. Deferrals are granted for periods of three months without penalty and without the need to submit supporting documentation. Taxpayers must use a special form to request tax deferrals.

Taxpayers in the most difficulty can also request a rebate of direct taxes. Applicants must give reasons for this request on the relevant form, such as a fall in turnover, the need to make other payment obligations, and lack of liquidity.

The FAQs were last updated on March 31, 2020.

TAGS: compliance | tax | business | value added tax (VAT) | tax compliance | corporation tax | tax authority | social security | France | Tax

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