VAT registration

Commentary

Foreign businesses

14 France
14 France | Commentary

Foreign businesses

14 France | Commentary

Foreign businesses

France has implemented a compulsory general reverse charge mechanism which is applicable to foreign businesses not established in France.

When a supply of goods or services deemed to be located in France is carried out by a taxable person who is not established in France and does not have an establishment in France intervening in the transaction, French VAT is due by the French VAT registered purchaser.

This reverse charge mechanism applies in principle to all supplies of goods and services provided by taxable persons established abroad, where the place of supply is in France.

However, the reverse charge mechanism does

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