France has generalized the reverse charge of VAT on imports since 1 January 2022. What does it involve?
Value added tax (VAT) is usually collected from the customer by the supplier and then paid to the Treasury. However, in some cases, the customer company pays the VAT due itself. This is known as a reverse charge of VAT.
The reverse charge mechanism allows the taxable person to be reversed and to be able to invoice without tax (excluding VAT). Many countries have adopted this mechanism to limit fraud while facilitating commercial transactions.
Source: asd-int.com
