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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, mainly the fractionated payment.

Some Member States fulfilling certain predefined criteria will be able to benefit from it, on a voluntary basis and for all supplies of goods and services exceeding a EUR 10,000 invoicing threshold. This proposal should be followed closely.

  • Michel Guichard

    Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation…

  • Bertrand Jeannin

    Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT…

  • Nicolas Kazandjian

    Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats…

  • Vanessa Irigoyen

    With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for…

  • Anne Gerometta

    Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne…

  • Delphine Nicault

    Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day…