Supplies Of Goods Received By French Businesses From EU Businesses (France)

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Commentary

18 France

General (France)

French businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT (except in some special cases) if the value of the goods received exceeds the intra-EU acquisitions threshold (see 18.1).

Whilst unregistered, the business should be charged VAT by its EU suppliers in their member state. Once the French business is registered for VAT, the EU suppliers should stop charging VAT and the French business should account for French VAT on the value of the goods received.

This VAT, known as 'acquisition VAT', is recoverable

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