PURCHASE AND SALE OF GOODS IN THE EU.

As of 1st of January 2022, the declaration requirements for sales and purchases of goods in the European Union are changing.  Corporate businesses now have two separate declarations to make:

– a statistical survey;

– a VAT recapitulative statement.

1. The statistical survey

From January 2022, businesses will be asked to respond to a monthly statistical survey on intra-EU trade in goods.

Only businesses that are in the sample and have received a notification letter should respond to this statistical survey.

For the monthly responses in the year 2022, companies selected to respond to the statistical survey were to receive a “notification letter” in December 2021.

2. VAT summary statement

Businesses must provide a VAT recapitulative statement relating to supplies of goods within the European Union.

– Corporate businesses concerned are bound by this obligation as from 1st of January 2022;

– The summary must be sent electronically. It includes various details and in particular the VAT identification number of the EU purchaser.

Penalties are foreseen:

– Failure to file the return within the deadline will result in a fine of €750, increased to €1,500 for failure to file within 30 days of a formal notice;

– Any omission or inaccuracy in the declaration will result in a fine of €15 per omission or inaccuracy, with a maximum fine of €1,500 per State. These new obligations must be fulfilled on the DebWeb portal.

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Immobilier

PARNASSUS Accounting aide les entreprises à maîtriser les risques liés au nouvel environnement réglementaire fiscal devenant constamment plus complexe.

Les équipes comptables de PARNASSUS Accounting ont développé le savoir-faire pour établir dans des délais extrêmement courts des reportings mensuels ou trimestriels taillés sur mesure. Ces compétences sont particulièrement déployées chez les fonds d’investissement.

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Comptabilité – Fiscalité

PARNASSUS Accounting aide les entreprises à maîtriser les risques liés au nouvel environnement réglementaire fiscal devenant constamment plus complexe.

Les équipes comptables de PARNASSUS Accounting ont développé le savoir-faire pour établir dans des délais extrêmement courts des reportings mensuels ou trimestriels taillés sur mesure. Ces compétences sont particulièrement déployées chez les fonds d’investissement.

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Ressources humaines

PARNASSUS Accounting conseille les entreprises dans toute question stratégique de ressources humaines et les aide à être en conformité parfaite avec la législation française en matière de paie et de droit social.

Les spécialistes RH de Parnassus apportent des solutions dans des contextes complexes, comme les stock options, les expatriés ou les avantages en natures à échelle internationale.

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Prix de transfert

PARNASSUS Accounting conseille régulièrement les entreprises dans leurs affaires internationales Combinant une grande expérience des pratiques des prix de transfert et une connaissance approfondie de l’ensemble des partis prenantes .

PARNASSUS Accounting assiste les groupes internationaux à mettre en place une documentation de prix de transfert respectant les exigences de l’administration françaises et de l’OCDE.

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PARNASSUS Accounting

 

PARNASSUS Accounting est une société d’expertise-comptable spécialisée dans le conseil international.

Fondé en 2004, PARNASSUS accompagne les entreprises françaises dans leurs relations internationales et accueille les investisseurs étrangers en France.

PARNASSUS aide les entreprises à respecter leurs obligations comptables, fiscales, sociales et juridiques et apporte des solutions d’optimisation financière.

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REAL ESTATE

Parnassus Accounting advises real estate investment funds throughout their whole investment cycle.
Our teams have a longstanding industry experience and are able to advise investment funds in accounting, tax, and corporate issues.

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Accounting – Taxes

Parnassus Accounting provides compliance risk management solutions in the increasingly complex modern business environment.
Its accounting staff have developed the skills to prepare monthly or quarterly reportings in extremely short time frames. These are particularly rolled out with investment funds.

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HUMAN RESOURCES

Parnassus Accounting helps business in strategic human ressource aspects and makes sure they are in perfect compliance with French labor and social law.
Parnassus’ HR and payroll specialists provide solutions to complex issues such as stock options, expatriate income tax or social security status, or international benefits in kind.

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TRANSFER PRINCING

Parnassus Accounting provides compliance solutions to international businesses and has gained a deep understanding of transfer price practices.
Parnassus assists businesses in preparing transfer price documentations in accordance with French and OECD regulations.

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PARNASSUS Accounting

 

Parnassus Accounting is a French public accounting firm specializing in international business.
Created in 2004, Parnassus advises French companies in their international business relations and deals with foreign investors in France.
Parnassus helps companies respect their accounting, tax, and legal compliance obligations.

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The law of March 5, 2014 introduces the personal training account (CPF) which replaces the individual training rights (DIF) as of 1 January, 2015. The DIF hours acquired but not used as of 31/12/2014 may be used over a 6-year period within the new framework of CPF. The employer must inform his employees about the available number of DIF hours as at 31/12/2014. This information must be made in writing either on the December pay slip of on a specific certificate addressed to the employee. The latter being requested for any CPF training demand to obtain a financing, Parnassus recommends the issuance of a certificate compared to a simple information on the pay slip.

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Titre

Son taux est désormais fixé à 6 % des salaires n'excédant pas 2,5 fois le SMIC versé en 2014. Nous attirons votre attention sur les limitations suivantes : (i) ni distributions de dividendes ni (ii) salaires les augmentations de membres du directoire doivent être financées par le CICE. L'utilisation du crédit d'impôt doit être documentée. Des informations à cet effet doivent être données dans les notes aux états financiers annuels.

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Since January 1, 2022, the declaration obligations related to sales and purchases of goods in the European Union are changing.  Professionals now have two separate declarations to make:

- A monthly statistical survey on intra-EU trade in goods.

- recapitulative VAT statement related to the supply of goods in the European Union.

These new obligations must be completed on the DebWeb portal.

 

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