VAT Liability Determination for Goods and Services: Supplier and Recipient Obligations

• As a general rule, VAT is paid by the supplier of the goods or services, i.e. the person carrying out the transaction.
• If the law deems a person to have carried out the transaction, that person is liable for the VAT.
• In some cases, the recipient (buyer/taker) must pay the VAT instead, under a reverse charge mechanism.
• This applies when the recipient is a taxable person identified for VAT in France and the supplier is not established in France.
• Special reverse-charge rules cover items such as electricity and gas, certain services from foreign providers, waste/recovery materials, emissions quotas, electronic communications services, and subcontracted construction work.

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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