VAT - importing - customs

Since 1 January 1993, when the Maastricht treaty came into force, three taxation regimes have coexisted in France :

  The internal regime applicable to operations carried out within France. Operations that are subject to VAT are those that involve the delivery of goods or the provision of services associated with an economic activity (agriculture, trade, industry, crafts, liberal and civil activities) carried out independently by an entity that is liable to tax,
  The export-import regime which continues to apply to countries that are not members of the European Union (EU),
  The regime termed “intra-community” which governs relations between member states of the EU.

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