Imports and exports (outside the European Union): VAT rules

Verified 20 September 2022 - Directorate for Legal and Administrative Information (Prime Minister)

As a company, you import and export between France and countries outside of the European Union (EU). Certain tax and customs rules will then apply (reverse charge of VAT, exemption, etc.). We present these rules to you.

Imports

When you import goods into France from a country outside the European Union, you have to reverse charge the VAT due on importation (VAT).

You import goods if you do to enter France a property originating in or coming from a State or territory outside theEU (EU).

You import in the following situations:

  • You do entering metropolitan France a property from Guadeloupe, French Guiana, Mayotte, Martinique or Reunion
  • You do enter Guadeloupe or Martinique a property from mainland France, an EU Member State, Guyana, Mayotte or Reunion
  • You do to enter Reunion a property from mainland France, an EU Member State, Guadeloupe, Guyana, Mayotte or Martinique

Répondez aux questions successives et les réponses s’afficheront automatiquement

General case

Any company who is subject to VAT in France and who carries out imports must collect the VAT on the import (VAT) on his VAT return.

The company can be located outside or within the European Union.

Guyana and Mayotte

VAT is not provisionally not applicable in Guyana and Mayotte. Imports into these territories are not taxable and do not have to be declared on the VAT return.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You are subject to the normal effective tax regime

You no longer pay the import VAT (VAT) to customs at customs clearance. You collect and deduct VAT during your monthly or quarterly VAT return#3310-CA3 to the Directorate-General for Public Finance.

The amount of taxable transactions on your imports is directly pre-filled on your return on line A4. This pre-filling shall be carried out on the basis of the information provided during the customs clearance operations.

This pre-filling is effective the 14th of each month (or the month following the quarter) transactions in the preceding month (or quarter).

You should check the pre-filled information and correct it if necessary.

However, you must include the following information on your return:

  • Taxable import VAT bases if you use a suspensive tax system (RFS)
  • Non-taxable bases and the amount of deductible VAT relating thereto

You can access the details of the pre-filled information using the online service “ATVAI data” accessible on the website of the Directorate General of Customs and Indirect Taxes (DGDDI):

VAT return: check pre-filled information

You must file your VAT return no later than the 24th of each month.

You are subject to the simplified effective tax system

As a company subject to the simplified VAT system, you cannot benefit from the reverse charge of VAT when you carry out import operations.

From your 1re import, you can no longer benefit from the simplified tax system. You must inform your company Taxes Department (SIE) that you are importing. You're under the normal real tax regime.

Who shall I contact

You must file a VAT return by one of the following deadlines:

  • Every month
  • When the amount of your annual VAT due is less than €4,000, every 3 months

Your return must summarize all transactions for which tax has become chargeable since the beginning of the current fiscal year.

You will no longer pay the VAT on importation with customs at the time of customs clearance. You collect and deduct VAT during your monthly or quarterly VAT return #3310-CA3 to the Directorate-General for Public Finance.

The amount of taxable transactions on your imports is directly pre-filled on your declaration on line A4 from the information provided during your customs clearance. This pre-filling is on the 14th of each month (or the month following the quarter).

However, you must include the following information on your return:

  • Taxable import VAT bases if you use a suspensive tax system (RFS)
  • Non-taxable bases and related deductible VAT amount

You can access the details of the pre-filled information using the online service “ ATVAI data accessible on the website of the Directorate-General for Customs and Indirect Taxes (DGDDI).

You will need to file your VAT return no later than the 24th of each month.

You are subject to the VAT exemption system

You continue to charge VAT-free, but you must declare and pay the VAT due on your imports for the month in which VAT became chargeable on the turnover statement #3310-CA3 the corresponding month in the Directorate-General for Public Finance.

This declaration shall relate only to the import VAT collected.

The amount of taxable transactions on your imports is directly pre-filled on your return on line A4.

This pre-filling is on the 14th of each month for operations carried out during the previous month. You will need to check the pre-filled information and change it if necessary.

  • Taxable import VAT bases if you use a suspensive tax system
  • Non-taxable bases and related deductible VAT amount

You will need to file your VAT return no later than the 24th of each month.

Who shall I contact

To import and collect VAT, you must have a VAT number.

If you do not have one, you must apply to the company Tax Service (SIE) on which you depend.

The request can be made via your professional space on the impots.gouv.fr website by clicking on " Messaging , and then " Write ”, Then “ VAT , and then " I request an intra-Community VAT number ”.

You must then check the answer that corresponds to your situation:

  • Taxable person subject to the VAT exemption scheme
  • Farmer placed under the flat-rate agricultural refund scheme
  • Taxable person who carries out only transactions which do not give rise to the right to deduct

Impots.gouv.fr professional space

Exports

Countries, regions or departments designated as fiscal export territories are:

  • Non-State European Union (EU)
  • Overseas departments and territories (Guadeloupe, French Guiana, Martinique, Mayotte, Reunion)
  • Overseas communities (Saint-Pierre-et-Miquelon, Wallis and Futuna Islands, French Polynesia, Saint-Barthélemy, Saint-Martin)
  • New Caledonia
  • French Southern and Antarctic Territories
  • Certain territories of EU states:
    • Heligoland Island and Büsingen Territory, Germany
    • Ceuta, Melilla and the Canary Islands, for Spain
    • Livigno, Campione d'Italia and the national waters of Lake Lugano, for Italy
    • Aland Islands, for Finland
    • Mount Athos, for Greece
    • Channel Islands

Please note

The departments of Guadeloupe and Martinique are not considered as export territories between themselves.

The export operations are as follows:

  • Supplies of goods carried out by the seller outside of the European Union (EU)
  • Supplies of goods carried by the buyer located outside the European Union
  • Linked service provision to exports

As a matter of principle, such transactions are subject to VAT. On the other hand, they may be exempted if the company completes certain conditions.

For be exempt from VAT on your export transactions, in other words, to avoid paying VAT, you must complete the 2 conditions following:

  • You must respect your accounting obligations by showing your exports in your books
  • You must produce one of the customs documents following:
    • Electronic certification of exit from the territory of the European Union under the Community ECS scheme (Export control system)
    • Copy No 3 of the Single Administrative Document endorsed by the Customs Office at the EU exit point when you used the " fallback procedure ”

FYI  

Supplies of capital goods and supplies of pleasure craft, private aircraft and any other means of private transport made by the purchaser are not exempt from VAT.

Répondez aux questions successives et les réponses s’afficheront automatiquement

You benefit from a simplified VAT system

You must report the exports you make under the “ non-taxable transactions in row E1 " Exporting outside the EU ” on the form #3310-CA3.

This declaration shall be transmitted in one of the following ways:

  • Through an EDI partner (EDI-TDFC mode)
  • Directly from your subscriber area on the impots.gouv.fr website (electronic form exchange or EFI)

Online tax account for professionals (EFI mode)

You benefit from a normal real VAT system

You must report the exports you make under the “ non-taxable transactions in row 02 ‘ Exporting outside the EU ” on the form No. 3517-S-SD.

This declaration shall be transmitted in one of the following ways:

  • Through an EDI partner (EDI-TDFC mode)
  • Directly from your subscriber area on the impots.gouv.fr website (electronic form exchange or EFI)

Online tax account for professionals (EFI mode)

You benefit from the simplified agricultural VAT system

You must report the exports you make under the “ non-taxable transactions in row 01 " Exporting outside the EU ” on the form No 3517-AGR-SD.

This declaration shall be transmitted in one of the following ways:

  • Through an EDI partner (EDI-TDFC mode)
  • Directly from your subscriber area on the impots.gouv.fr website (electronic form exchange or EFI)

Online tax account for professionals (EFI mode)

When a company exports, it must complete certain customs formalities.

To do so, it must designate a registered customs representative, responsible for completing customs formalities on behalf of the companies.

Who can help me?

The public service accompanying companies

Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.

Get a phone call with an advisor