Hi @heni-j
Neither of these is correct - both are Intra EU codes & we're no longer in the EU...
0.0% RC - Intra EU reverse charge
Used for Intra EU B2B (business to business) transactions on computer chips and mobile phones. (Notice 735 refers).
0.0% ECS - Intra EU B2B supply of services
Used for Intra EU B2B (business to business) sale of services. If the EU customer is not VAT-registered, then the applicable UK rate of VAT is charged.
For services, it is vital to understand the Place of Supply. See https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec2
For VAT purposes, the place of supply of a service is the place where that service is treated as being supplied. This is the place where it’s liable to VAT (if any).
If the supply is in the UK it is subject to UK VAT. If the supply is in an EU member state or another country it is said to be ‘outside the scope’ of UK VAT.
So if your Place of Supply is deemed to be the UK the service is VATable. If it's deemed to be overseas, it's outside the scope.
However, the fact that your customer is a VAT registered business in France simplifies things.
See https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec3
The B2B general rule for supplies of services is that the supply is made where the customer belongs.
In your case, France, so you should be using NoVAT code on the invoice (or Exempt if you want the figures to show on your VAT return).
Hope this helps.
