[hrbrtglm]

@Mithaldu

I think, we reached the end of the thread, I can't reply to you. So, sorry for the messed reply.

I'd like to ask more questions. Are your french customers corporates or individuals ? If corporate, do they have a VAT intra-community number, do you have one ? Are you billing VAT in Germany ? As I'm french, could you give me this not stating they are without VAT due to specific french laws.

Beware, I don't know if the situation is the same in germany, but in France you have no recourse if your accountant is wrong, the burden is on you.

I'm afraid many people think "they don't even need to think about it", but are actually wrong. (Not I'm saying it's your case, but here even the tax office is not really sure how to deal with it, the only one who seems to know is the one giving fines, and he's not an adviser, just an inspector ...)

[Mithaldu]

If the reply link doesn't appear, click the timestamp, and it'll be there. :)

As for french invoices, i use this phrasing:

--

You gave this contract using your VAT-IdNr.: * As per "Art. 196 MwStSystRL" the tax liability is transferred to you as service recipient (reverse charge process / TVA due par le client).

--

Since i invoke the same § for the UK invoices, i suspect that it's a germany-specific thing.

Notable is also, that, as others mentioned, i don't deal with non-business customers.

Also yes, i did sign a contract with him that specifically assigned liability as long as i follow his instructions and provide accurate information.

[hrbrtglm]

Thanks for the tip :)

It seems allright if you are doing all the duty procedures as well.

Do you verify the given VAT number to be legit and matching through the VIES system : http://ec.europa.eu/taxation_customs/vies/

Do you keep track of the 2 non contradictory proofs of the receiving country end ? Article 24d : http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELE... Do you keep this localisation proofs for the 10 mandated years ? Can you prove this saved data have not been tampered ? Do you have an audit log on this data ? Do you comply with directive 95/46/CE for the protection and treatment of this data ?

Hopefully for you, you are only dealing with VAT registered corporates, so you are on the easy side. Now imagine the nightmare if you are for example selling e-books or saas or traditional software to VAT / non VAT registered corporates and individuals wolrdwide. It's not so easy anymore.