On 21 September 2012, the French finance ministry has published details of the new Internet reporting procedures and obligations for all companies in France subject to corporation tax.
Irrespective of the amount of turnover, all companies in France will be required to use the extended Internet procedures for reporting tax in 2012 and 2013.
From October 1, 2012, businesses will be required to submit via the Internet their value-added tax (VAT) declarations and payments, their requests for VAT credit reimbursement, as well as their corporate tax and wage tax payments.
From May 2013, companies will also be required to submit via the Internet details of their results as well as their declarations for the contribution for the value-added by a company (CVAE).
