11.2. VAT on the Supply of Services by Non-Residents
The supply of services by a non-resident is subject to VAT in Monaco. As with the supply of goods, there is no revenue threshold and when a non-resident has an establishment in Monaco, the establishment is typically responsible for the VAT.
If a non-resident has no establishment in Monaco, the supply of services is subject to a reverse charge. As long as the non-resident supplies only services subject to a reverse charge, they do not need to register for VAT or appoint a tax representative.