French General Tax Code
In forceI.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows:
1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287, on the appendix to the declaration mentioned in 1 of the same article 287 filed in respect of the month of March or the first quarter of the year following that during which the tax became due;
2° For those liable for value added tax subject to the simplified actual taxation scheme provided for in article 302 septies A, on the annual declaration mentioned in 3 of article 287 filed in respect of the financial year during which the tax became payable;
3° In all other cases, on the appendix to the declaration provided for in 1 of the same article 287, filed with the tax collection department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year during which the tax became payable.
II.-The tax is paid under the conditions provided for in article 1693 quater, except by taxpayers subject to the simplified actual taxation regime provided for in article 302 septies A, for whom it is paid under the conditions provided for in article 1692. Without prejudice to the provisions of articles L. 16 C and L. 70 A of the Book of Tax Procedures, it is collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.
III.-As long as the administration's right of recovery may be exercised, in accordance with article L. 177 A of the Book of Tax Procedures, taxpayers shall keep, in support of their accounts, information on the sums collected monthly in return for each of the taxable services provided, distinguishing between those relating to a service provided in France, within the meaning of II and III of Article 299 bis of this Code and, where applicable, those excluded from the tax base pursuant to the second paragraph of I of Article 299 quater, as well as the monthly quantitative elements used to calculate the proportions provided for in IV of Article 299 bis. The information on the sums collected on a monthly basis specifies, where applicable, the amount collected in a currency other than the euro and the amount converted into euro in accordance with the procedures set out in article 299 quinquies, showing the exchange rate used in application of the same article 299 quinquies.
This information is made available to the tax authorities and is communicated to them on request.
IV.-If the taxpayer is not established in a Member State of the European Union or in any other State party to the Agreement on the European Economic Area that has signed an administrative assistance agreement with France to combat tax fraud and tax evasion, as well as an agreement on mutual assistance in tax collection, it arranges for a representative liable for value added tax established in France to be accredited with the relevant tax department, who undertakes, where applicable, to complete the formalities in the name and on behalf of the principal and to pay the tax in his place.
