By clicking on”Accept all cookies“, you agree that cookies may be stored on your device in order to improve site navigation, analyze site usage, and help us with our marketing efforts. See our privacy policy for more information.
Box E3 of the CA3 VAT return, entitled “Distance selling taxable in another Member State for the benefit of non-taxable persons (B2C sale)”, is a section that requires particular vigilance.
The 2025 finance law marks a turning point for micro-entrepreneurs: with the lowering of the franchise threshold based on VAT, many self-employed people will now have to charge VAT, directly impacting their competitiveness and their cash flow.
As of January 1, 2025, only certification by an accredited organization will be valid for cash register software, making the certificate of conformity by the publisher void.