After studying the trade system within the European Union, that is, the one which applies within the EU, we also face the trade outside the EU as a result of the operations with third countries.
So, we do not talk anymore about taking over and delivering, but about exporting and importing. Therefore, the objective here is to study the system of export and import in relations between professionals (companies engaged in import and export).
First of all, what should be known is that the export territory is consisted of the following: Countries which are not EU TOM members (overseas countries) and the territory of Mayotte and Saint-Pierre Miquelon…
The export system covers the export procedure performed by the supplier (or performed by someone else on his behalf) and the export procedure performed by the purchaser living outside France (or performed by someone else on his behalf)
Generally, the deliveries of goods transported or exported by the supplier (or on his account) outside the EU are exempt from VAT. Therefore, the bills issued for such operations are issued without VAT included.
However, the evidence of the export realisation should be saved for the needs of control by the tax authorities. Therefore:
Let’s suppose that a Purchaser, not living in France, takes over the delivery of goods in France and provides the transport for the goods at his own risk or the transport is performed by a mediator-carrier.
From the perspective of the customs, the necessary measures and activities are still taken by the purchaser from France in accordance with the Tax Law applied for export.
From the tax perspective the purchaser should be issued the export certificate (valid copy of the export document, containing the name of the supplier as the actual exporter) in order to assimilate those activities into the export procedure, that is, exemption from VAT. Actually, such supporting documents are usually difficult to get, if the procedure of export clearance is not done by the supplier.
However, foreign companies can take the role of the actual exporter in the customs and tax plan. They are obliged then to harmonise and operate in line with the laws, either tax laws or some other laws, applied to all legal persons in France. What should also be known is that appointing the tax representative, for those companies having neither headquarters nor branches in the EU, can provide certain export benefits.
1. For the application of VAT, the territories considered for the export are as follows:
The territories are the following: German and the territory of Busingen, for Spain Ceuta, Melilla and the Canary Islands, for Finland the Aland Islands, for Italy Livigno, Campione d'Italia and the Italian waters of Lake Lugano. The territories exempt from the European Union fiscal territory are also :
For the application of this exemption, the tax payer performing the delivery of goods exempted from VAT, should prepare the evidence that the goods actually left the territory of the European Union, regardless of whether it is the territory of France or some other member state.
The evidence for the realisation of the goods leaving the EU territory is based on the list of supporting documents, stipulated by Article 74 of the Annex III of the Law on VAT. Until publishing the Regulation no. 2010-233 from 5 March 2010, the evidence for the realisation of the goods leaving the territory used to be based on providing a copy No.3 of the export customs declaration verified at the custom office which is the exit point on the territory of the European Union.
In the absence of this document the exporters can submit, as the export contribution, additional documents related to it. Difficulties which the exporters were faced with, in cases of the absence of this third copy of the Export declaration, brought to the use of the computer system within EU for export control (ECS) in 2009, which enables that it is not necessary to require a physical export declaration as a paper document, nor any other export documents for the tax exemption and export without VAT.
Such electronic document is designed for a more simplified tax procedure but it also simplifies the procedure for the companies to find and submit the alternative evidence for the export of goods and the customs documents.
The Regulation No. 2010-233 from 05 March 2010 referring to the formalities related to the evidence for the export procedure for the goods which is exempt from VAT amends the mentioned Article. Henceforward, tax payers can submit, as the evidence for the exemption from VAT pursuant to Article 262 of the Law on VAT, at their discretion, either the electronic certificate validated and accepted by the customs authorities ECS, or use the procedure of physical clearance, on paper, if there are no possibilities for electronic clearing, or to do it in some of other manners proving the same and which are listed in Article 74 of the Annex III of the Law on VAT.
The following alternative evidence is particularly welcome: Customs declaration validated by the competent customs authorities of the country the final destination of the goods, and if there is a relevant translation; all documents proving the transport, i.e. transport of goods.
Article 262-I of the Law on VAT, exempts from VAT the delivery or transport of goods by the supplier (actual exporter pursuant to the Customs Law) or other person on his account, outside the territory of the EU as well as services directly related to export. When the export declaration is created in accordance with the electronic clearing procedure (Delta and ECS), the tax payer – exporter should submit the electronic certificate on the output of goods (de 54 DAU) issued by the exit custom office and sent to the export custom office, to which the statement for export in accordance to the system teléprocédureDelt@ has been previously sent. The tax payer should, if necessary, do anything needed for the realisation of the electronic procedure. In case when the procedure of paper printing is selected (pass of ECS system), the evidence for export is the 3rd copy of the export declaration validated by the custom authorities at the exit custom office from the EU.
Possibility for the tax exemption for the goods exported by the purchaser, or someone else on his behalf who is not from France, outside the territory of the EU, is explained below (General rules and the purchase order, i.e. order for sale for export) General provisions of Article 262-I-2° of the Law on VAT refer to export and therefore the exemption from VAT, for the delivery of goods exported or transported outside the EU territory by the purchaser or on his account. This provision covers various situations in which the purchaser, who is not from France, takes over the delivery of goods in France and provides the transport at his own risk or at the risk of the mediator – transporter.
In such various situations, the export procedure is still performed by the French supplier (actual exporter) in accordance with the system of classical export. The scope of such exemption is definitely limited, since the deliveries in question are actually subject to taxation in case of capital goods, equipment and fuel for excursion boats, tourist airplanes and all other means of transport for personal use (especially cars).
Order for sale with tax exemption: The procedure for the order for sale for the export with tax exemption (BVE) envisaged in Article 262-I-2° of the Law on VAT, allows the passengers, under certain conditions, whose place of residence is outside of the EU territory, to use the benefits of the tax exemption for purchasing for their own needs, while staying in France not longer than 6 months, providing that they can take that goods outside the EU territory in their hand luggage.
Such purchase which total value in a same store must be higher than or equal to the amount of EUR 175,01 € with the tax, in France is exclusively performed if they have the coverage in the form of electronic order for purchasing and selling for the export, which should be submitted by the passengers, at the same time as the goods, at the EU exit custom office. This document shall be submitted by the supplier who signed it together with the passenger obliging to pay the agreed amount at the moment of purchase, from the moment of receiving the purchase order, validated by the custom authority or electronic certificate issued by the téléservice PABLO (Program for export certificates processing with the barcode reader).
Conception and design by: 
General sale conditions | Legal
© 2015 Export Online. All rights reserved
