France has withdrawn the Saisonnier VAT reporting regime, which only required intermittent providers of taxable supplies to file VAT returns. Typically this was event organisers, large contractors and supply and install.
Current Saisonnier registrations will be moved to quarterly returns from quarter 3, 2018. If a tax payers has an annual turnover above €4,000 per annum, then they will instead be required to file monthly VAT returns.
