French VAT reverse charge

France uses the VAT reverse charge regularly

To help reduce the VAT compliance burden for EU companies trading in France (and all EU member countries) a VAT compliance simplification mechanism, the ‘reverse charge’, is used. This allows the recording of certain French VAT transactions to be pushed to the recipient of the goods or services. This then means the foreign supplier has no need VAT register in France.

When is the French VAT reverse charge used?

The reverse charge mechanism is applied in the following circumstances:

Importing and selling goods to French companies with a local VAT registration
The supply of services to a French VAT registered business (2010 VAT package).
Supply and install contracts.
Supply of certain types of power.
Other various minor goods.

What is the tax point for the French reverse charge?

The tax point (when the VAT is due) for the reverse charge is the end of the month following the month of supply. However, if the vendor raised an invoice prior to the supply, then it is that date which should be used.

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Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

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Researching U.K. VAT legislation is the first step to understanding your VAT obligations. Avalara can help your business comply with U.K. VAT requirements and manage your obligations, regardless of your business size or type.

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French VAT reverse charge

France uses the VAT reverse charge regularly

When is the French VAT reverse charge used?

What is the tax point for the French reverse charge?

Need a fiscal representative in France?

Need help with your UK VAT compliance?

France VAT news

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