"Article 283-1 of the General code"(france)

"Article 283-1 of the General code of french Tax Regulations amended the legal debtor of VAT from 1st September, 2006.

In fact, from that date on, when goods are delivered or a service rendered by a taxpayer not residing in France, the VAT involved should be paid by the purchaser, the recipint or the taker as this is identified as VAT in France.

If you have a professional clientele established in France, then you should not invoice the VAT.

However, all foreign companies, not established in France, that make a delivery of goods or render a service to an unidentified purchaser or taker (unidentified individuals or companies) must be identified for VAT purposes in France and they should invoice the VAT, declare it and then revert it before the SIE."

Guidelines 2003/48/CE

Object of guidelines.

Under the prvisions of the guidelines which allow the yields from savings in the form of interest payments made in one member state in favour of the effective beneficiaries, who are individuals who reside in another member state, to be subject to taxation in accordance with the legislation regulations of the latter country. The retaining means which allows the effective taxation in the member state or these effective beneficiaries is the mechanism of the automatic exchange of data between the member countries with regard to the "Interest payments". To this end of member states take the necessary steps to ensure the execution of the tasks required for the application of the present cooperative guideline and the exchange of bank data by the so called paying agents established in their territory, regardless of the place of establishment of the debtor of the assets which earn the interest.

Field of application

The guidelines are limited to the Tax regulations on the yields from savings in the form of interest payments on assets and exclude matters relating to taxation on pensions and benefits from insurance. On a territorial level, it applies to the interest paid by the so called "paying agent" established in the country in which the treaty is applicable.