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Commentary

Domestic reverse charge

14 France
14 France | Commentary

Domestic reverse charge

14 France | Commentary

Domestic reverse charge

France has introduced a domestic reverse charge in respect of the following supplies:

  1.  

    •     Wholesale supply of natural gas and electricity.

  2.  

    •     Supplies of gold or gold products with a purity of more than 325/1000.

  3.  

    •     Supplies and work undertaken on new industrial waste and recoverable materials.

  4.  

    •     Transfer of greenhouse emission allowances.

  5.  

    •     Wholesale supplies of electronic communication services.

  6.  

    •     Construction work, including cleaning, demolition, maintenance and reconstruction services relating to immovable property carried out by a subcontractor.

When the above supplies are made, the VAT registered customer is required to account for any VAT due rather

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