Taxation
Restaurant VAT in France 2026: rates, certified POS and e-reporting
Restaurant VAT in France 2026: 10%, 20%, 5.5% rates by sales mode, NF525 certified POS obligation, e-reporting from September 1, 2026.
Samuel HAYOT01 Jun 2026
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261 articles in this category
Restaurant VAT in France 2026: 10%, 20%, 5.5% rates by sales mode, NF525 certified POS obligation, e-reporting from September 1, 2026.
Selling on Amazon from France triggers specific VAT rules depending on fulfilment model (FBM, FBA, Pan-EU), product nature and storage country. A 2026 chartered accountant guide on Amazon VAT, margin scheme and reconciliation.
French CVAE has not been abolished in 2026. Law 2025-127 of 14 February 2025 postponed the phase-out to 2030. Maximum rate stays at 0.28% in 2026-2027.
France's payroll tax targets VAT-exempt employers: non-profits, healthcare professionals and banks. The 2026 scale, the EUR 24,256 allowance for associations, the exemption threshold and form 2502 filing, explained.
A practical guide to France's Madelin law for self-employed professionals (TNS): who qualifies, deductible ceilings updated for 2026 (PASS = €47,100), and how Madelin compares to the PER retirement savings plan.
Form 2035-SD BNC 2026: who is concerned, boxes to fill in, deductible expenses, deadlines and errors to avoid. The complete expert guide for liberal professions in controlled declaration.
Everything you need to know about free shares (AGA) in 2026: allocation conditions, vesting period, taxation of acquisition and sale gains, employer and employee social contributions, comparison with BSPCEs, and best practices for structuring your plan.
Complete guide to the French SARL tax regime 2026: IS by default or IR option, majority manager TNS status vs minority manager employee-equivalent, remuneration deductibility, dividends and PFU.
Complete guide to import customs duties in France 2026: TARIC codes, CIF customs value, VAT autoliquidation since 2022, EORI number, DELTA clearance procedures, incoterms and duty suspension regimes.
Complete guide to French corporate income tax (IS) 2026: standard rate 25%, reduced rate 15% for SMEs, quarterly installments, form 2065 filing, loss carry-forward and key tax credits (CIR).
Complete guide to France's CFE business tax 2026: tax base, minimum contribution by revenue bracket, June instalment, December settlement, and exemptions for start-ups, ZFU and ZRR zones.
Master file, local file, Form 2257-SD, CbCR: everything a French SME must produce to secure its 2026 transfer pricing position, with a checklist and decision trees.
VAT on travel expenses in France: trains, hotels, restaurants, fuel, ride-hailing. 2026 rules from BOFiP (TVA-DED-20-20) and Article 206 CGI Annex II, with worked examples.
Rates, taxable base, payment schedule, quota, non-quota allocation and the 13% balance: everything employers need to know about France's apprenticeship tax (taxe d'apprentissage) in 2026, with a practical example.
Sole traders, BNC, BIC or liberal professions: find all 2026 tax deadlines (VAT, income tax, social contributions, tax returns) in one comprehensive guide with summary tables.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.