This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 1 January 2022, France will generalize the import VAT reverse-charge mechanism
Temporary application of a generalised reverse-charge mechanism in relation to supplies of goods and services above a certain threshold
This proposal aims at authorizing Member States to implement, for a limited period of time, a generalized reverse-charge mech-anism which would derogate from one of the VAT Directive general principles,
Reverse-charge mechanism for import VAT in France
Following the publication on the Economie Bleue law, it is possible to elect to account for VAT under the reverse-charge mechanism by way of simple option, from 22, June 2016,