The Business Simplification Council has just presented 52 new simplification measures aimed at facilitating business activity. One of them directly concerns the cosmetics sector: the abolition of the annual declaration of sales of cosmetic products to the ANSM for all companies.
This proposal is detailed on page 7 of the press kit published on 1 June by the Business Simplification Council, in the following form.
Today
A cosmetics tax, at a rate of 0.1% on the amount of sales of cosmetic products, has been payable each year since 2012 and relates to the first sale in France of cosmetic products. Two declarations are to be made. - One with the tax authorities at the time of the VAT declaration. Companies whose turnover associated with such sales in France does not exceed EUR 300 000 are exempt from paying the cosmetics tax and filing a declaration with the tax authorities. - The other with the Agence nationale de la sécurité des médicaments et des produits de santé (ANSM). This declaration includes 82 items to be completed, notably on the quantities sold and the turnover for the previous year. This is a tedious declaration for companies.
Tomorrow
The annual declaration of sales of cosmetic products to the ANSM will be abolished for all companies, even those which have a turnover associated with these sales in France higher than 300 000 euros.
Maturity
1st quarter 2016.
To go further - See all the 52 …
