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The last few months have seen significant changes in the area of VAT applied to real estate rentals. In this edition, we explore substantive topics that could directly affect your rental activities or those of your customers.
Box B5 of the CA3 VAT return, entitled “Regularization”, is an essential section that requires special attention when completing it. Only certain adjustments should be reported there, and it is crucial to distinguish them from those that should appear in box F8. To help you understand these nuances, we have
Box B4 is an essential section of box B of the French VAT return. Entitled “Purchases of goods or services made from a taxable person not established in France”, it requires particular attention when completed. To help you understand the issues and the modalities of this case, we have created a
The VAT applied to the amounts retained by hotels in the event of cancellation or no-show is a crucial subject that is governed by a series of judicial decisions and clarifications from the tax administration within BoFiP. The treatment of these amounts differs depending on the nature of the compensation retained by the hotelier,
Box B2 is an essential section of box B of the CA3 VAT return. Entitled “Intra-community acquisitions of goods”, it requires particular attention when completed. To support you in this process, we have produced an explanatory video containing the main elements you need to know.
Box A4 is an essential section of box A of the CA3 VAT return. Entitled “Imports (other than petroleum products)”, it requires particular attention when completed. To support you in this process, we have produced an explanatory video containing the main elements you need to know.
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