French reverse charge

In France, the reverse charge mechanism applies to certain supplies of goods and services where the VAT liability shifts from the supplier to the customer. Under the reverse charge mechanism, the recipient of the goods or services is responsible for reporting and paying the VAT due to the French tax authorities, rather than the supplier.

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The reverse charge mechanism applies to various types of transactions in France, including:

1. Intra-community acquisitions of goods: When a French VAT-registered business purchases goods from another EU country and imports them into France, the recipient is responsible for reporting and paying the VAT due on the transaction.

2. Services provided by non-established businesses: When a non-established business provides services to a French VAT-registered business, the recipient is responsible for reporting and paying the VAT due on the transaction.

3. Certain domestic transactions: The reverse charge mechanism may also apply to certain domestic transactions, such as the supply of goods subject to excise duty.

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