Law & Numbers - News Tax

LOWERING OF THE TRIGGER LEVEL FOR MANDATORY USE OF E-PROCEDURES

10.03.2011 (France)



Starting October 1st 2011, the obligation to electronically declare and pay the VAT extends to entities the turnover (or revenues generated under the penultimate ended fiscal year) of which is superior to 230 000 net of tax (the former trigger level was set at 500 000 net of tax).

The electronic payment also becomes mandatory in matters of company income tax and employment tax for companies exceeding this 230 000 level.





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