法国vat晚申报：小心触犯罚款规定！

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，我们将为大家简介法国VAT晚申报的情形，并告诫大家小心触犯罚款规定

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，应该依照法国的增值税率进行纳税。这意味着企业必需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，或者在报税后发觉少交了税，就会遭到法国税务局的处分。依据相关规定，法国税务局可以对晚申报或少交税的企业处以滞纳金，具体金额可以依据每个企业的情形不同而有所不同

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晚申报的情形，企业在做出欧盟国家公司服务费用支付决策时，应思考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，以免遭遇严重的罚款处分

FrenchVATlatedeclaration:bewareofviolatingthepenaltyprovisions！

ChineseenterprisesthroughtheFrenchcompany'scross-borderbusinessactivitiesinEurope，willoftenencounteraproblem，thatis，howtoreasonablyavoidtaxes.Inthisregard，wewillintroducethesituationofFrenchVATlatedeclaration，andwarnenterprisestobewareofviolatingthepenaltyprovisions.

FrenchVATlatedeclaration

AccordingtotheregulationsoftheFrenchTaxAdministration，whentheenterprisereceivesservicefeesorothercommercialexpensesfromEUmemberstatesduringtheprevioustaxperiod，itshallpayvalue-addedtaxinaccordancewiththevalue-addedtaxrateofFrance.Thismeansthatenterprisesmustreporttothetaxauthoritiesinthemonthorthenextmonthafterreceivingthefees.

However，manyenterprisesdonotreporttaxesintimeafterreceivingfees，orfindthattheyhavepaidlesstaxesafterreportingtaxes，andtheywillbepunishedbytheFrenchTaxAdministration.Accordingtorelevantregulations，theFrenchTaxAdministrationcanimposelatepenaltiesorlesstaxpaymentsonenterprises，andthespecificamountcanvaryfromenterprisetoenterprise.

Inaddition，theFrenchTaxAdministrationalsostipulatesthatiftheenterprisedoesnotreporttaxesintimewithinthreemonthsafterreceivingthefees，itwillberegardedas"fraud"andwillbesubjecttoseverepenalties.

InviewofthesituationofFrenchVATlatedeclaration，enterprisesshouldtakeintoaccountthevalue-addedtaxrateofFrancewhenmakingEUmemberstatecompanyservicefeepaymentdecisions，andreporttaxesintime.Atthesametime，enterprisesshouldalsopayattentiontoavoidingviolatingtheprovisionsoffraud，soastoavoidseverefinepunishment.