The reverse-charge mechanism will apply to imports made to a business-to-business (B2B) taxable operator in France (also with regard to imports to or from the French overseas departments and territories). As a result, taxable persons established in the French overseas departments (such as French Guyana and Mayotte) are automatically deemed to have a French intra-Community VAT number issued by the Directorate of Public Finances (DGFiP).
Source: KPMG
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