Other news for November 2022

Supervision of the establishment of shops

The “climate” Act of August 22, 2021, prohibits the establishment of new commercial centers of more than 10,000 m² that would lead to the artificialization of the soil. Even projects to create commercial centers under 10,000 m² are authorized under certain conditions. This ban has been effective since October 15. A commercial project would lead to the artificialization of the soil when its implementation entails, on the plot(s) on which it is built, a lasting alteration of all or part of the ecological functions of the soil, its biological, water and climatic functions, as well as its agronomic potential through its occupation or use.

Telephone canvassing

Soliciting individuals by telephone for commercial purposes is increasingly regulated. The latest measure to date, a decree has just set the days and hours during which telephone canvassing is authorized as well as a limit on the frequency of calls. Thus, as of March 1st, 2023, professionals will only be able to call individuals for commercial prospecting purposes from Monday to Friday, except on public holidays, and from 10 a.m. to 1 p.m. and from 2 p.m. to 8 p.m. only. In addition, it will also be forbidden to call the same individual more than four times in a period of 30 days.

Abolition of the CVAE

The contribution on the added value of companies (CVAE(1)) is, with the property contribution of companies (CFE(2)), one of the two components of the territorial economic contribution (CET(3)). It is payable by companies, which pay CFE and whose turnover before taxes exceeds €500,000, regardless of their legal status, activity, and tax regime, except exemptions. After having already halved it in 2021, the government is finally considering the outright abolition of the CVAE over 2 years. Thus, in 2023, the CVAE would be reduced by 50%, before being completely abolished as of 2024.

Mandatory information on invoices

A recent decree provides that a certain number of new additional mandatory information must now appear on invoices, more precisely on those issued since October 10. Thus, the invoice must show:
- the SIRENE(4) number of the customer (9-digit number constituting the identifier of a company).
- the delivery address of the goods sold if it is different from the address of the customer.
- the information according to which the transactions covered by the invoice consist exclusively of supplies of goods, exclusively of the provision of services or of these two categories of transactions.
- the p “Option for the payment of tax based on debits” where the seller has opted for this method of payment of VAT.
These new terms are in addition to all those that were already mandatory.

(1) Cotisation sur la Valeur Ajoutée des Entreprises (CVAE)

(2) Cotisation Foncière des Entreprises (CFE)

(3) Contribution Économique Territoriale (CET)

(4) Système National d’Identification et du Répertoire des Entreprises (SIRENE)