Understanding Box B4 of VAT Return: Key Points for Transactions with Foreign Suppliers

• Box B4 of the French VAT return is essential and requires attention during completion
• It concerns purchases of goods or services from taxable persons not established in France
• Transactions include services provided by foreign suppliers taxable in France and operations carried out by taxable suppliers outside France
• Basic criteria include supplier not being established in France, regardless of having a VAT or SIREN number in France
• All services provided by providers not established in France must be reported in box B4
• Transactions must be reported in box B4 and box A3 of the VAT return, with VAT collection and auto-liquidation
• Reverse charge is important to avoid penalties

Source: cyplom.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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