A distinction must be made between whether the intra-Community transaction relates to a good or a supply of services on the one hand and whether the transaction is an intra-Community supply or acquisition on the other.
As regards sales between taxable persons, the supplier is generally liable for VAT, except in the event of a reverse charge or reversal of the taxpayer's liability.
Regarding the provision of services, excluding derogations, B2B transactions will be taxed on the applicable VAT is that of the paying country. The B2C service provision, the place of taxation will generally be the place of the country providing the service.
Attention is drawn to the fact that the concept of a permanent establishment plays a major role in intra-Community transactions.
Certain transactions, such as distance sales, which take place between
EU countries
and France or vice versa, represent a departure from this principle of the place of
taxation of VAT. A threshold set by decree is regularly revised. So you have to stay up to date to be in compliance.