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Box A1 is a crucial section of box A of the CA3 VAT return. Entitled “sales, services”, it requires particular attention when filling out. To help you better understand the issues and the modalities of this box, we have produced an explanatory video with the main elements you need to know.
The question of the VAT rate applicable to delivery costs is a recurring question that can directly affect the profitability of transactions carried out, especially when it comes to transactions carried out with individuals or taxable persons who can only partially deduct VAT.
VAT is a pervasive tax that impacts almost every business transaction. Poor VAT management can lead to tax adjustments, severe penalties, and reputational damage.
Therapeutic medical services are exempt from VAT. This exemption is provided for in article 261 of the CGI, which transposes article 132 of the European Directive 2006/112/EC of November 28, 2006.
The VAT rate applicable to the sale of sushi is the subject of a saga that has given rise to several case law decisions and the adoption of official or unofficial positions by the tax authorities.
On June 17, 2024, the Highest French administrative tax court overturned the position of the tax administration, which wanted that a repeated debt write off could constitute a non-taxable turnover for the purposes of VAT, integrated into the numerator and denominator of the liability report of tax on wages.
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