Reverse charge on specific goods in France
Domestic reverse charge may also apply on certain goods with different conditions in each case. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.
The conditions for reverse charge to apply change depending on the goods traded.
Gas and electricity: The following rules apply on French reverse charge on gas and electricity:
- Reverse charge applies always applies on supplies of gas and electricity by non-established suppliers to customers established in France
- If the gas and electricity is ultimately used France, reverse charge also applies if the customer is only VAT registered in France
- If the gas and electricity is used for other purposes than their actual consumption in France, reverse charge applies on all directly related transactions to gas and electricity supplies. In these cases, reverse charge applies even if the supplier is established in France, the only requirement is that the customer is registered for VAT purposes
The following reference should be included in the invoice: "Autoliquidation – Article 283-2 quinquies du CGI"
Other goods and services: Reverse charge applies to the following goods and services under the applicable conditions.
- Recycling and waste services when the customer is VAT registered. Reference on the invoice: "Autoliquidation – Article 283-2 sexdecies du CGI"
- Supplies of investment gold. Reference on the invoice: "Autoliquidation – Article 298 sexdecies D du CGI"
- Supplies of services connected to immoveable property to a VAT registered subcontractor. Reference on the invoice: "Autoliquidation – Article 298 sexdecies D du CGI"