Lawyer VAT
Welcome to Qualifisc, your specialist VAT solicitor
VAT is the most complex and strictly monitored indirect tax in France. Between territoriality rules, exemption schemes, reporting obligations and the risk of tax reassessments, any error can result in substantial back payments, penalties and a strain on your cash flow.
Qualifisc, a tax law firm, supports you with all your VAT matters: advice, compliance, recovery, tax audits and litigation. Our approach combines legal rigour with a pragmatic approach to turn your VAT obligations into a driver of performance.
Services
Our services: excellence and expertise
Our areas of expertise include:
VAT advice and optimisation
Analysis of your workflows, identification of risks and opportunities for optimisation. We safeguard your operations before any problems arise.
Tax audits and VAT disputes
Assistance with accounting audits, challenging VAT demands, negotiating with the tax authorities and representing clients in court.
International and intra-Community VAT
Securing your cross-border flows: intra-Community deliveries, international services, imports, triangular transactions and the OSS/IOSS portal.
VAT recovery and refund
Review of your deduction entitlements, VAT credit refund claims, recovery of foreign VAT and optimisation of your cash flow.
Why choose Qualifisc for your VAT matters?
VAT is often the biggest source of tax risk for businesses. Incorrect handling can prove costly: tax demands, late payment interest (0.20 % per month), and surcharges of up to 40 % in the event of deliberate non-compliance.
Qualifisc stands out for its proactive approach: we do not simply solve problems; we anticipate them. Our expertise covers everything from small franchise-based businesses to groups facing international VAT issues.
As tax solicitors, we are bound by professional secrecy. Your communications with our firm are confidential, subject to the conditions laid down by law. This is a significant advantage over a chartered accountant or a consultant.
Our approach: rigour, responsiveness and results
- Rigor: Every VAT analysis is based on an in-depth study of the relevant legislation, administrative doctrine and case law. We do not settle for approximations.
- Responsiveness: VAT matters often come with tight deadlines (30 days to respond to a proposed tax reassessment). We do everything we can to handle your case as quickly as possible.
- Results: Our aim is clear: to secure your financial position, reduce your tax burden and preserve your cash flow. We measure our success by your results.
- Transparency: Clear pricing, regular updates, no surprises. You know exactly where your case stands at every stage.
Everything you need to know about VAT in 2026: rules, thresholds and obligations
Key information to safeguard your tax position and anticipate regulatory changes.
What VAT rate applies to businesses?
The standard VAT rate in France is 20 %. It applies to the majority of goods and services. Reduced rates apply to certain specific sectors, as set out in the General Tax Code.
Applying the correct rate is essential: an error in the rate may result in a demand for repayment in respect of all the transactions concerned, involving substantial sums where the adjustment spans several financial years.
- Standard rate: 20 %The majority of goods and services (sales, services, fees)
- Intermediate rate: 10 %On-site catering, passenger transport, renovation work
- Reduced rate: 5.5% Essential food products, books.
- Super-reduced rate: 2.1 % Reimbursable medicines, CPPAP-registered press
VAT-exempt thresholds for the 2026 thresholds
The VAT exemption scheme (Article 293 B of the General Tax Code) exempts small businesses from collecting and paying VAT. This scheme applies automatically to businesses whose turnover does not exceed certain thresholds, which are revised periodically.
- Provision of servicesThreshold of €37,500 excluding VAT (increased threshold: €41,250)
- Sales activities (goods)Threshold of €85,000 excluding VAT (increased threshold: €93,500)
- Lawyers (regulated profession)Exemption threshold of around €50,000 (increased threshold: €55,000)
The statement “VAT not applicable, Article 293 B of the CGI” must appear on every invoice as long as the company remains below the threshold for exemption. The absence of this statement constitutes a irregularity of a formal nature which is systematically identified during inspections.
The proposal for a single threshold of €25,000, initially set out in the draft Finance Bill for 2025, was definitively abandoned by Act No. 2025-1044 of 3 November 2025. The previous thresholds therefore remain in force.
Intra-Community VAT: key rules
Trade within the European Union is governed by specific territoriality rules which determine in which Member State VAT is payable. A thorough understanding of these rules is essential for any business carrying out cross-border transactions.
- Intra-Community suppliesExempt at the point of dispatch, subject to VAT on acquisition by the purchaser (reverse charge). The exemption is subject to proof of transport and the validity of the purchaser’s intra-Community VAT number.
- B2B servicesTaxable in the customer’s country (reverse charge). The service provider issues an invoice excluding VAT, stating ‘Reverse charge’ and including both intra-Community VAT numbers.
- B2C distance salesVAT in the country of destination via the OSS portal for annual sales exceeding €10,000 across all EU countries combined.
- Triangular transactionsA simplification that allows businesses to avoid registration in a transit country, subject to strict invoicing and declaration requirements.
Electronic invoicing: 2026–2027 timetable
The reform of electronic invoicing represents a major change for all the businesses subject to VAT. It requires the complete digitisation of domestic B2B invoicing processes.
The accepted formats are Factur-X, UBL and CII. Your invoicing software must be compatible with at least one of these formats. It is also essential to collect the SIRET numbers of your business partners for the centralised directory.
VAT audit: how to respond?
When facing a VAT tax audit, acting fast is crucial. The tax authorities have powerful tools at their disposal (right of disclosure, audit of accounts, investigation powers over invoicing) and response deadlines are strict.
Never reply to the tax authorities without prior advice. Every word counts and can affect the rest of the procedure.
- Immediate analysis of the proposed tax reassessment and review of the procedure’s formal compliance
- Identification of contestable points and design of a tailored defence strategy
- Drafting of the taxpayer’s observations within the 30-day legal deadline
- Negotiation with the tax inspector and their superiors (departmental contact officer, tax conciliator)
- Referral to the departmental tax commissions and the competent courts where necessary
🛡️ The lawyer advantage: Your communications with a tax lawyer are protected by professional secrecy, under the conditions laid down by law. A real asset for preparing your defence in full confidentiality.
Facing a tax audit? Every day counts.
Deadlines to meet
Taxpayer’s observations: 30 days
Possible extension: 60 days
General limitation period: 3 years
Undeclared activities: 10 years
Possible penalties: Late payment interest (0.20% per month), surcharges from 10% to 80% depending on the severity of the breach, and criminal penalties in case of proven fraud (up to 5 years’ imprisonment).
Pricing
Transparent pricing: our VAT-inclusive packages
We offer transparent pricing plans tailored to your VAT requirements:
- ‘Turnkey’ packages: For one-off assignments (VAT audits, assistance with tax audits, VAT credit recovery).
- Annual subscriptions: For ongoing monitoring of your VAT obligations, regulatory updates and the continuous safeguarding of your operations.
Our services are available in three levels, depending on your needs:
Essential
package
From
1,000 € EXCL. TAX
Premium
package
From
2,500 € EXCL. TAX
Gold
package
From
3,500 € EXCL. TAX
Frequently asked questions about VAT
The answers to the most frequently asked questions from our customers.
When do I need to register for VAT?
As soon as you exceed the basic exemption thresholds: €37,500 excluding VAT for the provision of services, €85,000 excluding VAT for the sale of goods. Exceeding the higher threshold results in immediate liability for VAT on the day on which the higher threshold is exceeded.
You will then need to obtain an intra-Community VAT number from your business tax office (SIE), issue invoices showing VAT and submit your returns on time. Qualifisc will support you through this transition to ensure there are no irregularities.
Can I claim back VAT paid abroad?
Yes, subject to strict conditions. The procedure for claiming a refund of foreign VAT (Directive 2008/9/EC for EU Member States, the 13th Directive for third countries) allows you to reclaim VAT paid in another country.
Applications must be submitted by 30 September of the following year, together with supporting documents that meet the requirements of each country. Applications are frequently rejected if professional guidance is not sought.
What should I do if I receive a VAT audit notice?
Contact a tax lawyer immediately. Do not reply to the tax authorities without first seeking advice, even if the request seems trivial. The notice of audit triggers a preparation period which you must use to gather your supporting documents and prepare your defence.
Qualifisc analyses the procedure, checks that it complies with formal requirements, prepares your case and represents you at every stage of the audit.
What is the difference between input VAT and output VAT?
Input VAT is the VAT you charge your customers on your sales or services. Output VAT is the VAT you pay on your business purchases and expenses. Each month (or quarter), you pay the difference to the Government: input VAT minus output VAT.
If the input VAT exceeds the output VAT, you will have a VAT credit which you can carry forward to future returns or claim as a refund.
Will electronic invoicing be compulsory in 2026?
Yes. The receipt of electronic invoices will become mandatory on 1 September 2026 for all businesses subject to the requirement. The issuing of electronic invoices will become mandatory on 1 September 2027 for micro-enterprises and SMEs.
The sending and receipt of invoices must be carried out via an approved platform (PA). The Portal Public Invoicing Portal serves as a directory and as a hub for data for the administration.
What is the reverse charge mechanism for VAT?
Reverse charge is a mechanism whereby it is the purchaser (and not the seller) who declares and pays VAT. This system applies to intra-Community acquisitions, international B2B supplies of services, imports (since 2022) and subcontracting transactions in the construction sector (Article 283-2 nonies of the CGI).
How does the OSS (One Stop Shop) service work?
The OSS portal allows you to declare and pay VAT due in several Member States via a single portal in France, without having to register in each country. It applies as soon as your intra-EU B2C distance sales exceed €10,000 per year (across all countries).
Quarterly returns. The IOSS is the scheme for imported goods valued at less than €150.
What is the limitation period for matters relating to VAT?
The time limit for recovery is 3 years from the date on which the tax becomes due. It may be extended to 10 years in the event of undeclared activities or tax evasion caught in the act.
Claims for VAT credit refunds must be made within two years of the return in which the credit appears.
Need a VAT solicitor? Get in touch with us.
Whether you are facing a tax audit, an international VAT issue
, or simply wish to ensure your operations are compliant, Qualifisc provides you with a clear and effective solution.