I would like to ask you a question regarding VAT and the US. I am an auto entrepreneur working in software development (code 6201Z) with clients from the US. I have already issued one invoice for my services which I signed as VAT exempt (due to article 239-B of the CGI). However, currently, it seems that I am going to surpass the pro-rata limit for VAT exemption with my next invoice. If my client was French, I guess I would need to apply for a VAT number and include the VAT in my next charging. However, given that my client is in US it seems it seems that I do not need to charge VAT in my invoice. Have in mind that I have signed the W8ben form so I am already exempt from any taxation in USA. So I would like to ask you if you have any idea whether:
- my invoices should be exempt from VAT as long as all my clientele is in the US
- I need to apply for a VAT number, even if I am exempt from charging VAT in US clients, and I am only working with US clients
- what article should I cite in the invoice if I am VAT exempt for my US clients (maybe 239-B again?)
That’s all. Thanks a lot.