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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.

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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