Intra-EU distance selling threshold lowered from €100,000 to €35,000
Article 9 of the 2016 Finance Act lowers from €100,000 to €35,000 the annual threshold of distance sales to France above which a seller established in another EU Member State must pay French VAT (article 258 B of the general tax code), the minimum allowed by EU law. The measure applies to supplies whose chargeable event occurs from 1 January 2016.
Measure originators
European origin
EUA positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
More online sellers established elsewhere in the EU charge French VAT to their customers in France. The prior impact assessment puts the gain at €5 million a year.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Council of Ministers
Validation interne