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Reverse Charge Extension in France for Transfers of Energy Certificates

France has extended the VAT reverse charge mechanism to include energy certificates related to guarantees of origin and production certificates for gas and electricity. This update aims to improve transparency and efficiency in the energy market. The extension was announced by the French Tax Agency on May 29, 2024, and is part of ongoing efforts to streamline VAT procedures and reduce fraud in the energy sector.

Source Marosa

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