Taxation

Services in the EU

Territoriality

 

Article  259 A of the CGI (Code général des Impöts= french tax code)  : services are  taxable in the country of the customer . The debtor = supplier.

Article  259 B of the CGI   : immaterial services are taxable in the state of the supplier.

 

Obligations for § 259 A

 

Identification in the state of the taker.

Possibility to design a tax agent .

Presentation of the certificate E101 delivered by the social authority of  country in which the supplier has his company.

Declaration to the factory inspectorate of the place where the work is executed.

 

Obligations of the invoices

 

VAT number of the country of residence.

VAT number in the country of identification.

           

French VAT (19.6% or 5.5 % depending on the case)

 

 

The taker = the customer

 

BEFORE THE DEPARTURE

 

Please fax the contact of your client:

 

Name and adress

Beginning of the activity

Duration af the activity

 

If you have employees

Name-Firstname-Birthdate-Nationality

Beginning date

 

You will receive a certificate of fiscal representation needed in case of verifications.