Exchanges with countries outside the EU

The following provisions concern the taxation of exchanges between France and non-EU nations.

Principal applicable texts

  Articles 262 to 263 of the CGI (exports)
  Articles 291 to 293a of the CGI (imports)

Supply of goods

Export regime

An export is defined as the dispatch of goods/assets outside the EU.

Principal : exemption from VAT on export.

Goods exported outside the EU are exempt from VAT in the supplier’s country of departure, provided he is able to prove the effective transfer of the goods to the destination country.

Import regime

An import is defined as the entry into France of goods originating in or coming from a non-EU nation.

Principal: importing is an operation that, intrinsically, is subject to VAT, even if it does not involve the transfer of ownership or if it is carried out free of charge (in contrast to the intra-community regime).

Tax is payable when the goods from a non-EU nation enter French territory, in other words when they receive customs clearance.

The person designated as the ultimate destination of the goods must pay the VAT.

Provision of services

The regime applicable to the provision of services is identical to that described for intra-community exchanges.

More about