VAT: Taxpayer Determination for Goods Deliveries and Services Supplies

As a general rule, VAT on a supply of goods or services is payable by the person who carries out the transaction.
If a specific rule deems another person to have carried out the transaction, that person becomes the VAT debtor.
Exceptions can shift the liability to the recipient of the goods or services, including for certain services outside the general territoriality rules.
Another exception covers supplies of goods made by a supplier not established in France, under which the recipient may be liable.

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.