Judgment of June 4, 2025 (n°24PA02483) of the Administrative Court of Appeal – Paris
In this judgement, the Administrative Court recalls that a taxable person receiving services from a supplier established outside of France is required to reverse charge VAT, even when that taxable person is not liable for VAT on his own transactions.
The Court therefore emphasises the obligation of VAT identification, even in the case of exemption, for filling purposes only. The absence of a VAT number does not justify failure to comply with this obligation.
This solution applies to all taxable persons who are not liable for VAT when they are in the position of receiving taxable services in France.
It is therefore essential for companies to be vigilant in fulfilling their reporting obligations and obtaining their French VAT number.
