When you are in charge of your activity or a company, there is inevitably a moment when you will have to make decisions of a fiscal nature. It is therefore important to master taxation in order to meet your obligations with the relevant authorities.
Taxation refers to all the rules, laws and measures that govern the tax field of a country. In other words, taxation refers to matters related to taxation and other compulsory levies.
What is VAT?
Value added tax (VAT) is a general tax on the consumption of most goods and services that is charged to the consumer.
Certain public interest sectors, such as medical, education and teaching, are exempt.
Where it is applicable, it appears in a dedicated line on invoices for the goods and services concerned.
Outside France, other VAT rates apply. We can also help you with all VAT-related formalities, whatever your country.
In France, there are 4 main VAT rates
Standard rates
applicable in principle to all goods and services not covered by the reduced and special rates
20%
DOM-TOM : 8.5%
(outside Guyane et Mayotte)
Reduced rates
applicable in particular to restaurants, passenger transport, certain housing renovation work and waste treatment
10%
DOM-TOM : 2.1%
( outside Guyane et Mayotte)
Reduced rates
which includes most basic goods and services (food, gas and electricity subscriptions, equipment and services for the disabled)
5.5%
DOM-TOM : 2.1%
(outside Guyane et Mayotte)
Special rate
reserved in particular for drugs reimbursed by social security and the press
2.1%
// Questions to ask yourself
Accounting is a mandatory step for a company in order to make its tax declarations to the tax authorities. It is also a real tool for managing its activity.
Each year, companies, except micro-businesses, must draw up their annual accounts at the end of the financial year: balance sheet, income statement and appendix.
FISKA\Est accompanies you on all your accounting procedures:
Is the VAT deductible?
The impact of VAT on the result of your company?
How to declare your VAT? And on what diet? Basic deductible?
Simplified scheme?
How does it work with other EU countries?
The intra-community number
When you are a company liable for VAT in the European Union, you must have an individual tax identification number, called “intra-community number”. This number is issued by the tax authorities of the country where the company is located.
Our FISKA\Group teams are authorized to carry out the administrative steps concerning the obtaining of your intracommunity VAT number.
To limit the risks of error in the declaration, we advise you to use our services.
Individual taxation
Depending on the legal form you have chosen, the tax system will be different, and so will the tax return