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Finance Bill for 2022 - VAT & Customs
30/09/21
VAT & Customs eAlert
VAT : simplification and compliance with EU law (Art. 9)
Article 9 of the Bill provides for a large number of VAT measures aimed at streamlining, modernizing or bringing current rules into line with European law.
Intrastat returns
New rules would be implemented, in relation to the repeal of EC regulation n ° 638/2004 by regulation 2019/2152 of November 27, 2019 relating to intra-Eu trade of goods statistics (Article 9, I, 14 ° and 15 ° of the Bill).
The Bill would repeal article 289 C of the FTC relating to the intrastat which was the subject of a single declaration with the summary statement of customers provided for in article 289 B of the FTC, commonly called the Declaration of exchange of goods in France. According to the explanatory memorandum, an automatic pre-filling device would be offered to businesses in order to reduce the related administrative burden. Details are still expected at this stage on this subject.
Tax representatives and intermediaries
New requirements for tax representatives and intermediaries for companies not established in the EU as part of the entry into force of the e-commerce Directive on July 1, 2021 would be clarified (Article 9, I, 13 ° , b of the Bill), in particular for intermediaries appointed by a taxable person established outside the EU, when the latter carries out distance sales of imported goods and decides to declare these sales via the dedicated e-portal (import one-stop shop - “IOSS”, as provided by article 298 sexdecies H , I, C, 2 ° of the FTC).
Article 289 A, IV A of the amended FTC would now provide that tax representatives must meet the following three conditions:
no serious infringements, by the representative and / or management, of tax provisions and no responsibility for insolvency situations,
adequate administrative organization, human and material resources;
situation of solvency or financial guarantee up to a quarter of its commitments or, without such estimation, up to an amount to be set by a subsequent decree.
VAT election for the financial sector
The Bill would allow financial sector players to elect for the taxation of their operations, operation by operation rather than on all optable operations (optionally subject to VAT) (Article 9, I-4 ° of the Bill)
According to the Bill, only the effects of the option would be changed, excluding the terms relating to its notification or the scope of exercise of the option. A simple letter informing the tax administration of the taxable person's intention to opt for taxation would therefore always be sufficient.
The option for VAT will thus be materialized for the taxable person by the application of VAT on his transactions and must therefore be reflected in principle on the invoices issued.
Article 9 of the Bill does not specify the date of application of this measure. It should therefore, in accordance with the provisions of Article 1 of the Bill, apply from January 1, 2022.
Multi-purpose vouchers
The VAT taxable basis for transactions made in consideration for the delivery of a multi-purpose voucher (MPV) would be specified, in the absence of information on the underlying transaction (Article 9, III, 6 ° of the Bill).
The bill adds to the provisions of Article 266, 1, a bis of the FTC regarding the tax base applicable in the event of the issuance of an MPV. As a reminder, an MPV groups together all the vouchers that do not meet the definition of a single-use voucher (SPV). It gives the right to receive goods or services for which the place of taxation and / or the VAT rate are not determined with sufficient precision at the time of its issue. Pursuant to Article 256 ter 2 of the FTC, transfers of multi-purpose vouchers prior to their use are not subject to VAT. Taxation occurs at the time of the physical delivery of the goods or the performance of the service, as all the elements likely to allow the settlement of the VAT are then known.
The transposition into domestic law of Directive 2016/1065 of 27 June 2016 amending Directive 2006/112/EC with regard to the treatment of vouchers remained incomplete with regard to the provisions concerning the tax base of transactions linked to the issuance of a MPV.
It would now be specified that the VAT tax base for transactions provided in consideration for the delivery of an MPV is fixed in relation to the monetary value indicated on the MPV or in the corresponding documentation in the absence of information on the underlying transaction.
These provisions would come into force on January 1, 2022.
VAT on early payments related to supplies of goods
Following a recent court decision (CAA Nantes, May 28, 2021, n° 19NT03579, SAS Technitoit), the Bill would modify the due date for VAT on deliveries of goods in case of an advance payment (Article 9, I-7 ° of the Bill).
In this decision, the Court ruled that article 269, 1 ° of the FTC, in its current wording, providing that the chargeability of VAT relating to a sale occurs only on the actual delivery of the goods (regardless of the payments made before this delivery), was contrary to article 65 of the VAT Directive, which provides that VAT has to be paid upon payment of part or all of the price (including down payments), without distinguishing between deliveries of goods and supplies of services.
This new rule would apply to advance payments received from January 1, 2023.
Customs
Incentive tax relating to the incorporation of biofuels (TIRIB) in transport
The purpose of the TIRIB is to ensure the presence of a minimum of renewable energy in the total quantities of gasoline and diesel fuels. It is based on an incentive principle : the marketer is taxed on the difference between the target percentage of incorporation of renewable energy and the proportion of renewable energy contained in the product concerned.
Article 29 of the Bill purports to strengthen the incentive tax relating to the incorporation of biofuels (TIRIB) in transport codified in article 266 quindecies of the French Customs Code.
This measure would increase, as of January 1, 2023, the levels of incorporation to:
9.5 % for gasoline (with a minimum of 1 %);
8.6 % for diesel fuel (with a minimum of 0.2 %).
At the same time, the procedures for taking into account hydrogen of renewable origin in the production chain will also be strengthened.
Extension of the dock dues regime for the period 2022/2027 in the outermost regions of the EU, for Guadeloupe, Guyana, Martinique, Mayotte and La Reunion.
Following the Council of Europe decision n°2021-991 of June 7, 2021, the Bill would transpose into French law the renewal of the dock dues regime in the outermost regions of the EU (Guadeloupe, Guyana, Martinique, Mayotte and La Reunion) for the period 2022/2027.
In addition, new provisions would be introduced following this decision, namely:
the introduction of a reduced tax rate for 635 new products;
the increase in the threshold for the application of dock dues, which will increase from a turnover of € 300,000 to € 550,000.
Transfer of competences from Customs to Tax authorities
Article 34 of the Bill provides for the transfer from the Customs authorities to the Tax authorities of the recovery of unpaid debts, penalties and late payment interest relating in particular to the following taxes: special tax on certain road vehicles, right of francization and navigation, internal consumption taxes on energy products (TICPE), natural gas (TICGN) and coal ( TICC) as well as the internal tax on final electricity consumption (TICFE), taxes on alcohol and tobacco, import VAT, etc.
The provisional calendar published by the Customs authorities in this regard provides that the transfer of powers to the Tax authorities will take place on the following dates:
from January 1, 2022: TICGN, TICFE, TICC, recovery of navigation rights and import VAT ;
from January 1, 2024: recovery of excise duties on tobacco, alcohol and alcoholic beverages, TICPE, Special consumption tax, and TIRIB.
The project provides that these transfers will be effective no later than January 1, 2026 and that a decree will set this date.
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