News From September 1st 2006, the application rules for French VAT invoicing changed. Thus, when a foreign company carry out transactions subject to French VAT in France, the VAT will have to be paid by the end buyer. This principle of the reverse charge procedure for VAT will only be applicable if the foreign supplier is not identified to French VAT even for others operation and if the French customer (end buyer) is identified to French VAT. However, The French fiscal Authorities allow foreign companies to declare and pay French VAT on behalf of their customers. They will have to use the service of a “fiscal respondent”. This new regulation applies only when French fiscal authorities define a different person liable for tax or set up specific rules.  For more information, please contact us: info@representation-fiscale.com