French reverse charge for non-established companies
According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. France has introduced an extended version of this reverse charge.
Where a non-established supplier sells goods or services to a VAT registered client, domestic reverse charge applies. It is not relevant if the supplier is registered or not. Regarding the customer, it is not relevant if it is established. As long as the customer has a VAT number, reverse charge applies.
Not established in France
(irrelevant if the supplier is registered or not for VAT)
(irrelevant if the customer is established or not)
All supplies of goods
Supplies of services located in France (exceptions to the B2B rule).
The following reference should be included in the invoice when domestic reverse charge by a non-established supplier applies: “Autoliquidation – Article 283-1 du CGI”.