Irish Company billing French Company - One Site based Consultant

[Logical99]

We have a eight-month contract to bill one site based consultant on a project in Paris. We understand that we need to appoint a separate company to pay the Consultant and pay the Frence Income Tax and Social Service Charges etc. The value of the contract is close to €150,000.00 and I am seeking advice on charging VAT. As the work is undertaken outside of Ireland by a Company Employee paying tax etc in France where do I stand with the VAT in France?

Thanking you in advance

 

[cally1990]

Is this consultant self employed ? Or on payroll?

Regarding VAT

It's under the VAT reserve charge mechanism , no VAT changes hand/ is charged

BUT the reporting has to be done correctly by both entities

 

[Ciru75]

Is this consultant self employed ? Or on payroll?

Regarding VAT

It's under the VAT reserve charge mechanism , no VAT changes hand/ is charged

BUT the reporting has to be done correctly by both entities

It may depend on what is being supplied here but there's a good chance that the company would have to register for VAT in France and charge French VAT to the customer. If supplies are being made in France by an employee of the company, the place of supply is likely France and if "site based" means that the supplies relate to property, the place of supply is definitely France.