VAT registration

Commentary

Domestic supplies

14 France
14 France | Commentary

Domestic supplies

14 France | Commentary

VAT registration

Domestic supplies

Any natural or legal person that makes taxable supplies of goods or services in France may have an obligation to register and account for VAT.

The following are deemed to be taxable transactions in France:

  1.  

    •     Domestic supplies of goods and services by a taxable person in France.

  2.  

    •     Intra-EU acquisitions of goods in France by a taxable person and a non-taxable person who has exceeded the threshold.

  3.  

    •     Intra-EU acquisitions of a new means of transport from another EU member state by any person.

  4.  

    •     Supplies of services received by a taxable person having a permanent establishment in France for which

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