Domestic reverse charge
France has introduced a domestic reverse charge in respect of the following supplies:
• Wholesale supply of natural gas and electricity.
• Supplies of gold or gold products with a purity of more than 325/1000.
• Supplies and work undertaken on new industrial waste and recoverable materials.
• Transfer of greenhouse emission allowances.
• Wholesale supplies of electronic communication services.
• 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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