An overview of the key points including covering B2B and B2C supplies

The ‘place of supply’ is the place where you make a supply and where you may be charged and pay VAT. The majority of services provided to overseas business customers will be supplied where the business customer belongs – the so-called B2B (business to business) supply.

So, if you are billing a French company, the place of supply is France and the French company has a mandatory reverse charge obligation.

Source Accaglobal

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