France Introduces Voluntary Tax Compliance Audit Procedure to Improve Taxpayer Certainty

France has published Decree no. 2021-25 of 13 January 2021, which provides for the introduction of a new voluntary tax compliance audit procedure meant to improve certainty for taxpayers. The procedure is generally available for all natural or legal persons, regardless of their tax regime or their turnover.

With the new procedure, taxpayers are allowed to have a voluntary tax audit performed by an external private audit service provider to examine whether the taxpayer is compliant with rele…