Reverse-charge VAT in France
Import VAT, construction subcontracting and VAT return treatment: a practical guide to French reverse-charge VAT in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Reverse-charge VAT in France
Updated March 2026 - Reverse-charge VAT means the supplier does not charge VAT in the usual way. The customer or importer declares it directly.
See also our guides on VAT returns, VAT for SMEs and the EORI number.
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Conclusion
The real question is not whether VAT disappears, but whether it is declared through the correct route.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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