中国企业通过法国公司在欧洲开展跨境经营活动，经常会遇到一个问题，那就是如何合理避税。为此，我们将为大家介绍法国VAT晚申报的情况，并告诫大家警惕触犯罚款规定
法国VAT晚申报
据法国税务局规定，当企业在上一个税收期间收到欧盟国家公司的服务费用或其他欧盟国家企业的商品费用时，应当按照法国的增值税率进行纳税。这意味着企业必须在收到费用的当月或次月向税务局报税
然而，许多企业在收到费用时并未及时报税，或者在报税后发现少交了税，就会遭到法国税务局的处罚。根据相关规定，法国税务局可以对晚申报或少交税的企业处以滞纳金，具体金额可以根据每个企业的情况不同而有所不同
此外，法国税务局还规定，如果企业在收到费用后超过3个月未按时报税，则视为“欺诈”行为，将被处以严重罚款
鉴于法国VAT晚申报的情况，企业在做出欧盟国家公司服务费用支付决策时，应考虑到法国的增值税税率，并及时报税。同时，企业还应注意避免触犯欺诈行为规定，以免遭受严重的罚款处罚
French VAT late declaration: beware of violating the penalty provisions!
Chinese enterprises through the French companys cross-border business activities in Europe, will often encounter a problem, that is, how to reasonably avoid taxes. In this regard, we will introduce the situation of French VAT late declaration, and warn enterprises to beware of violating the penalty provisions.
French VAT late declaration
According to the regulations of the French Tax Administration, when the enterprise receives service fees or other commercial expenses from EU member states during the previous tax period, it shall pay value-added tax in accordance with the value-added tax rate of France. This means that enterprises must report to the tax authorities in the month or the next month after receiving the fees.
However, many enterprises do not report taxes in time after receiving fees, or find that they have paid less taxes after reporting taxes, and they will be punished by the French Tax Administration. According to relevant regulations, the French Tax Administration can impose late penalties or less tax payments on enterprises, and the specific amount can vary from enterprise to enterprise.
In addition, the French Tax Administration also stipulates that if the enterprise does not report taxes in time within three months after receiving the fees, it will be regarded as “fraud” and will be subject to severe penalties.
In view of the situation of French VAT late declaration, enterprises should take into account the value-added tax rate of France when making EU member state company service fee payment decisions, and report taxes in time. At the same time, enterprises should also pay attention to avoiding violating the provisions of fraud, so as to avoid severe fine punishment.
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