#92-1429Decree No. 92-1429 Regarding VAT and Indirect Taxes in the European Economic Community
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This French decree outlines the procedure for declarations related to VAT and other indirect taxes within the European Economic Community. It specifies how and when businesses must declare transactions involving the delivery, acquisition, or movement of goods between member states. The law affects companies involved in cross-border trade, requiring them to submit detailed reports to customs, either on paper or electronically by specific deadlines.
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Key Changes
- Procedure for VAT and tax declarations clarified
- Deadline set for submitting declarations is the tenth working day after the transaction
- Specific requirements for information included in reports
Obligations
What this law requires
Submit VAT and indirect tax declarations to the customs administration on paper or electronically no later than the tenth working day following the month in which the tax became due or goods were moved
Sign, date, and authorize declarations either personally or through an explicitly mandated third party
Submit separate declarations by type of transaction flow: introduction-acquisition or expedition-delivery
Include mandatory information on all declarations: VAT identification number, operator address, business name, declaration period, nature of exchange flow, statistical obligation level, and transaction regime
Include the acquirer's VAT identification number for VAT-exempt goods deliveries and transfer of goods for business purposes in other Member States