Module 19 min920 wordsFree — no account
Where VAT is due when the customer is in the EU
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 81 words · 1 min
Worked example
The same consultant, three different invoices
A French consultant invoices advisory work to three customers: a Belgian taxable company, a Belgian private individual, and a Belgian architecture practice for a survey on a building located in Lille. The first receives an invoice excluding tax, VAT being due in Belgium and reverse charged. The second receives an invoice with French VAT. The third also receives an invoice with French VAT, not through the general rule, but because the building stands in France.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.