Share this content
3

Certificat d'exoneration TVA

Does this permit reverse charge ?

Didn't find your answer?

My client is a UK consultant providing consultancy services to a French NGO. She has been given ones of these forms https://www.diplomatie.gouv.fr/IMG/pdf/Certificat_d_exoneration_de_la_TVA_et_des_droits_d_accises_f1_cle41f1f4.pdf and has been told she should exempt her supply. 

I think there is some translation confusion here and wonder if it is just evidence that she can reverse charge her supply as the NGO is not TVA registered nor a business as such.

Anyone have any experience of this ?

Replies (3)

Please login or register to join the discussion.

Caroline
By accountantccole
19th Sep 2018 12:47

Not come across one of these before but from a French language point of view, the declaration part seems to focus on diplomats etc so are they treated as being resident in their country of origin?
What boxes are ticked on her actual form? That might make it easier to see what they are trying to get at.

Thanks (0)
By gerrysims
19th Sep 2018 14:18

Thanks for your help. They have ticked ' à l'usage officiel' and 'd'un organisme international' and signed the form bottom left. I haven't seen page 2 yet.

Thanks (0)
By gerrysims
29th Oct 2018 18:48

I still haven't found a solution to this and the customer is insisting that my client should not charge VAT. Any VAT specialists out there who may be able to understand the French documents I have ?

Thanks (0)
Share this content

Related posts