Understanding VAT Reverse Charge in France

Reverse Charge applies to businesses established abroad trading with French VAT registered businesses.

If you are a foreign company currently selling or looking to sell into France.

1-DAP Shippments

You don’t have to do anything except provide a VAT invoice to your French business recipients and ensure that their VAT number is on the commercial invoice. As a foreign importer, you do not need to have your own VAT number once you are sending the shipments DAP.

2-DDP Shippments

If you opt to ship B2B with DDP rather than with the bill recipient option, you can voluntarily collect VAT on goods over €150. However, you would need to register for a French VAT identification number from the French tax authority in order to operate under the VAT reverse charge.

Don't hesitate to contact THE TAX COMPANY that can assist you for your VAT Registration in France.