Assujetti

Assujetti is a French term used to designate a person or entity that is subject to a legal obligation, typically a tax or social contribution. It can function as both a noun (un assujetti, une assujettie) and an adjective (assujetti, assujettie) to describe someone who must comply with specified rules or payments. The word derives from the verb assujettir, meaning to bring under subjection or to subject.

In taxation, assujetti most commonly refers to a taxpayer or taxable person. A person or business is described as an assujetti to value-added tax (VAT) when they are liable to charge, collect, and remit VAT. Eligibility to be considered an assujetti to VAT depends on criteria such as activity and turnover, and there are thresholds that determine whether registration is required. The concept also appears with other taxes or duties, where an assujetti is someone liable to pay or report taxes, such as income tax or corporate tax in various jurisdictions, as well as certain social security contributions.

The term is used in legal and administrative contexts to contrast with exemptions (exonéré) or non-assujetti situations. In sentences, one might say that an enterprise is an assujetti ou non-assujetti to VAT, or that an individual is an assujetti à l’impôt sur le revenu. The notion emphasizes the obligation to comply with applicable rules, rather than the mere status of ownership or activity.