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Commentary

The general rules (France)


18 France

The general rules (France)

The general rule for services supplied to overseas (ie non-French established) business customers is:

  1. Ìý

    •ÌýÌýÌýÌý French VAT does not apply; and

  2. Ìý

    •ÌýÌýÌýÌý any VAT accounting requirements are deemed to take place in the customer's

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