French General Tax Code
In force1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.
However, where a supply of goods or services referred to in Article 259 A is carried out by a taxable person established outside France, the tax is paid by the purchaser, recipient or customer who is acting as a taxable person and who has a French value added tax identification number. The amount due is identified on the declaration mentioned in article 287.
2. When the services referred to in 1° of article 259 are supplied by a taxable person who is not established in France, the tax must be paid by the customer.
2 bis. For intra-Community acquisitions of taxable goods referred to in Article 258 C, the tax must be paid by the purchaser. However, the vendor is jointly and severally liable with the purchaser for payment of the tax where the purchaser is established outside France.
2 ter. For the supplies referred to in 2° of I of Article 258 D, the tax must be paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
2 quater. For supplies to another taxable person of gold in the form of raw materials or semi-worked products with a purity equal to or greater than 325 thousandths, the tax shall be paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
2 quinquies. For the supplies referred to in III of Article 258, the tax is paid by the purchaser who has a French value added tax identification number when his supplier is established outside France.
For the supplies of natural gas or electricity referred to in b of the same III, as well as for the services defined in 13° of Article 259 B which are directly linked to them, the tax is paid by the purchaser who has a French value added tax identification number, including when his supplier is established in France.
2 sexies. For deliveries and services involving new industrial waste and recovered materials, the tax is paid by the recipient or the customer who has a French value added tax identification number.
2 septies. For transfers of allowances authorising operators to emit greenhouse gases, within the meaning of Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC, and other units that may be used by operators in order to comply with that Directive, the tax is paid by the taxable person receiving the transfer.
For transfers of guarantee of origin certificates and capacity guarantees referred to in Articles L. 335-3, L. 446-18 and L. 446-20 of the Energy Code, the tax is paid by the taxable person benefiting from the transfer.
2g. For electronic communications services, excluding those subject to the tax provided for in Article 302 bis KH, the tax is paid by the purchaser who has a French value added tax identification number.
2 nonies. For construction work, including repair, cleaning, maintenance, conversion and demolition work carried out in relation to a property by a subcontracting company, within the meaning of article 1 of law no. 75-1334 of 31 December 1975 relating to subcontracting, on behalf of a taxable lessee, the tax is paid by the lessee.
2 decies. When an overriding urgency has been established due to a risk of value added tax fraud of a sudden and massive nature likely to result in considerable and irreparable financial losses for the Treasury, an order of the Minister responsible for the budget provides that the tax is to be paid by the taxable person to whom the goods are supplied or the services are rendered.
3. Any person who mentions value added tax on an invoice is liable for the tax by the mere fact of invoicing.
4. Where the invoice does not correspond to the delivery of goods or the performance of a service, or states a price that is not actually payable by the purchaser, the tax is payable by the person who invoiced it.
4a The taxable person in whose favour a supply of goods or services has been made and who knew or could not have been unaware that all or part of the value added tax due on this supply or on any previous supply of the same goods, or on this supply or any previous supply of the same services, would not be paid back fraudulently, shall be jointly and severally liable, with the person liable, to pay this tax.
The provisions of the first paragraph and those of Article 272(3) may not be applied cumulatively in respect of the same goods or the same service.
4 ter. A taxable person to whom a supply of motorised land vehicles has been made and who knew or could not have been unaware that all or part of that supply or of any previous supply of the same vehicles was not eligible for the scheme provided for in article 297 A is jointly and severally liable to pay, together with any taxable person party to this supply or to any other previous supply of the same vehicles, the tax fraudulently evaded.
5. For processing operations, when the processor directly or indirectly achieves more than 50% of his turnover with the same principal, the latter is jointly and severally liable for payment of the tax in respect of the operations that they have carried out together. The 50% percentage is assessed for each monthly or quarterly return.
However, these provisions do not apply when the principal establishes that he was not aware of the shaper's failure to comply with his tax obligations.
