In the event of temporary and exceptional or punctual difficulties, the taxpayer may request additional payment delays. Some are automatically granted. 1.With regard to income tax Non-automatic payment terms: Taxpayers who encounter temporary, exceptional and unforeseeable difficulties in paying their taxes on time may request additional payment terms. Their granting is at the discretion […]
In the event of an increase, tax returns must be filed before certain dates. Delays are often granted by the tax authorities. 1. Annual declarations for Filing tax returns
Under certain conditions, individual operators do not have to charge VAT on the transactions they carry out. 1.Deductible under ordinary law Limiting turnover: The VAT-based exemption applies in 2024 to companies whose turnover excluding VAT in France in 2023 does not exceed: – 91 900 € for supplies of goods, sales to be consumed on […]
A company must have an address for registration purposes for Legal Domicile. Under certain conditions, it may be the residence of its manager. 1. A fundamental distinction for Legal Domicile: Being allowed to domicile the company in the manager’s living quarters merely means that the administrative address of the company can be fixed at that […]
Certain amounts invested by the company for the training of executives are eligible for a tax credit. 1.Companies concerned The tax credit is reserved for industrial, commercial, craft, craft, liberal or agricultural companies that are subject to IR (Impôt sur le Revenu/ Income tax) or IS (Impot sur les société/ Corporate tax) under an actual […]
Taxation system’s every plan has its own reporting obligations. 1. Micro-régime scheme Annual turnover limit: Except in the case of exclusions linked to certain activities, the microenterprise scheme automatically applies to companies whose turnover excluding VAT, adjusted pro rata if necessary, does not exceed certain limits. Since the 2024 income tax, these thresholds have been […]
This article deals with a problem that concerns many entrepreneurs: the combination of the auto-entrepreneur status with another activity. We emphasize that the other activity must be distinct from the previous one. It is not advisable to combine the same activity with two businesses because of the significant risk of requalification as illegal activity. Indeed, […]
Information on B2C VAT for businesses that sell e-commerce to their customers in the EU As of July 1, 2021, businesses that sell e-commerce (goods or services) to their private customers (B to C) located in the EU must complete and file a new OSS return with their regular national VAT return that will […]
