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Invoicing advance payments is a common practice in commercial transactions. It makes it possible to secure a contract and to spread the payment for a good or a service. But how should these advance payments be handled from an accounting and fiscal point of view?
The sale of a business is a major step in the life of a business. Should VAT be applied to the transaction? In what cases can you benefit from an exemption?
Managing Value Added Tax (VAT) can be complex for groups of companies. The regime for consolidating the payment of VAT, established by article 1693 ter of the French Tax Code (FTC), offers a solution to centralize the payment of VAT within a group. What are the benefits of this diet? Que
The VAT exemption regime on purchases, governed by article 275 of the French Tax Code (FTC), allows exporting companies to limit the cost of their supplies by avoiding the advance of VAT on their purchases.
Exemption from VAT in the field of insurance is a complex subject that is the subject of numerous jurisprudential and administrative developments. This article aims to clarify the conditions for applying this exemption, based on the latest updates from BoFIP and the judgments of the CJEU.
