You are a non-European company and you use the DDP and EXW Incoterms for your sales and purchases from the French territory? You are likely to act as an IOR/EOR…
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...
Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
These include:
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
Article 17 of Presidential Decree n°633 of 26/10/1972 provides that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria Sales of video game consoles, tablets, laptops, Integrated circuit devices (microprocessors and CPUs) Greenhouse gas emission allowance transfers Energy (gas and electricity) Certain subcontracting services in the construction...
Are you a foreighn company importing goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge mechanism on the French…
Article 331 of the Romanian Tax Code indicates that the following goods and services are subject to the reverse charge mechanism when they meet certain criteria: ferrous and non-ferrous waste some woods cereals and plants energy (electricity and gas) Transfer of greenhouse gas emission allowances Investment gold land construction cell phones integrated circuit devices (microprocessors,...
Council Directive (EU) 2022/890 of June 3, 2022 allows Member States to make the recipient of supplies of goods and services liable for the reverse charge of VAT until December 31, 2026. This concerns the supply of goods and services in sectors that represent a certain risk of tax evasion, including transfers of allowances to...
As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies.
Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT...
From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...
Are you a company not established in France that imports goods into France? If so, from 2022 onwards, you must have a French VAT number and use the reverse charge…
Following the proposal of the EU Council to authorise Member States to reduce the VAT rate on electronic publications to bring it in line with the rate its print equivalents, the UK had taken the decision to reduce the rate from 20% to 0% from1st December 2020. However, due to the current health crisis (covid-19),...
The UK Chancellor of the Exchequer had announced the following regarding UK VAT: No more tax on electronic books and publications: e-books, e-newspapers, e-magazines, academic e-journals . This measure was to come into force on 1st December 2020. However, due to the current health crisis (covid-19), the date has been brought forward to 1st May...
From 1st January 2022, France will abolish all requirements for businesses wishing to benefit from the reverse charge mechanism for import VAT. This scheme allows VAT-registered businesses to apply to the French tax authorities for authorisation to use the reverse charge mechanism on imports. Once accepted, there is no obligation to pay import VAT when...
The reverse charge mechanism is not currently availale for the construction and building services sector. It was due to come into force on 01/10/2019 and has now been postponed until 1st October 2020. This mechanism will not be available for certain services. The following services are excluded: drilling for or extraction of oil or natural...
