- The court emphasizes the obligation to self-assess VAT for services received from providers outside France.
- This applies even if the recipient is not liable for VAT on their own operations.
- Identification for VAT purposes is required for declarative reasons, even if exempt or under a base franchise.
- Lack of a VAT number does not excuse non-compliance with this obligation.
- This rule applies to all non-VAT liable entities when they receive taxable services in France.
- Companies must be vigilant about their declarative obligations and obtaining a French VAT number.
Source: easytax.co
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.
