As noted in its July 2026 infringements package, published 7 July 2026, the European Commission has sent a reasoned opinion to France for failing to meet its obligations to provide all the IT functionalities necessary to ensure the exchange of information between Member States as from 1 January 2025 as per Directive (EU) 2020/285 on the special VAT scheme for small enterprises.
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Commission calls on France to fully transpose the new EU VAT rules for the special SMEs scheme
Today, the E…