Intra-EU acquisitions of goods
A French VAT registration is theoretically required where an entity that is not registered for VAT in France makes intra-EU acquisitions of goods. If the value of the intra-EU acquisitions exceeds the relevant VAT threshold (see 14.1), VAT registration will be required unless the goods are being acquired for use in a purely personal capacity or if the acquiring entity only carried out VAT-exempt intra-EU acquisitions.
Once VAT registered, the acquiring entity will be obliged to account for VAT (under the reverse charge mechanism) to the French tax authorities on the value of the goods
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