The French VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system.
The following penalties and interest apply in France:
| Default | Penalty |
| Failure to submit a VAT return | 10% of the tax due |
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Web page updated on 24 Aug 2024 12:35