VAT: Tax Liability, Reporting, and Accounting Rules for Goods and Services Supplies in France

• The general rule is that the supplier of goods or services is liable for VAT.
• If a person is deemed to carry out the operation, that person is liable for the tax.
• Exception: For certain cross-border transactions, the recipient (buyer) is liable for VAT if the supplier is not established in France and the recipient is VAT-registered in France.
• This reverse charge mechanism is mandatory and applies unless specific provisions state otherwise.
• Certain operations (e.g., self-billing, agricultural leases, VAT-exempt or suspended transactions, imports) follow their own specific rules.

Source: bofip.impots.gouv.fr

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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