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…
European Parliament study, 22 June 2026 The European Parliament has published a study examining the effects of the reverse charge mechanism under articles 199a and 199b of VAT Directive 2006/112/CE. These provisions allow Member States to depart from the normal rule that the supplier collects VAT. In situations presenting a particular fraud risk, they can...
Bordeaux Administrative Court of Appeal judgment, 19 May 2026, no. 25BX00295 The court confirmed that VAT reverse charge applicable to building works carried out as a subcontractor (French Tax Code article 283, 2 nonies) requires demonstrating genuine subcontractor status. A construction company had applied the reverse charge mechanism to services provided as part of building...
On 14 January 2026, the French Tax Authorities issued a clarification on how the VAT reverse charge applies to the resale of electricity and gas. In short, when energy is sold to a business acting as a reseller, the supplier does not charge VAT. The reseller accounts for the VAT itself through its VAT return....
We are proud to announce that Easytax has been included in the 2026 Growth Champions ranking published by Les Echos, recognising companies achieving strong and sustainable expansion over time. Easytax ranks 22nd within our region and 376th nationwide. This recognition reflects the collective commitment of our team, which combines operational performance with a clear long-term...
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…
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 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…
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...
