France confirms that the 5% fine for failure to reverse charge the VAT is constitutional, as the French Constitutional Council ruled from 22 September 2022 (Décision n° 2022-1009 QPC du 22 septembre 2022). Consequently, not reporting a reverse charge transaction correctly in the VAT return when the taxpayer is allowed to deduct input VAT is a vital failure subject to a 5% penalty.
Source: marosavat.com
