- The Paris Administrative Court of Appeal ruled on 4 June 2025 that French-based recipients of services from foreign businesses must apply the reverse charge VAT mechanism, even if they are not ordinarily liable for VAT, such as those in VAT-exempt sectors like healthcare or education. Compliance is required regardless of having a VAT registration number.
Source: vatcalc.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.
