Domestic supplies (France)
Any natural or legal person that makes taxable supplies of goods or services in France (or importations of goods into France) may have an obligation to register and account for VAT.
The following are deemed to be taxable transactions in France:
- Ìý
•ÌýÌýÌýÌý Domestic supplies of goods and services, by a taxable person, in France.
- Ìý
•ÌýÌýÌýÌý Intra-EU acquisitions of goods in France by a taxable person and a non-taxable person who has exceeded the threshold.
- Ìý
•ÌýÌýÌýÌý Intra-EU acquisitions of a new means of transport from another EU member state by any
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Web page updated on 17 Mar 2025 17:31