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French reverse charge for non-established companies

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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.

 Supplier requirements

 Customer requirements

 Scope

 Not established in France

 (irrelevant if the supplier is  registered or not for VAT)

 VAT registered

 (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