In the context of international trade operations, VAT management remains a key issue, particularly for foreign companies importing goods into France before re-exporting them to third countries. One specific point requires particular attention: the requirement for a French VAT number (VAT FR) for these operations.
Regulatory Context
The customs authorities remind that the introduction of goods into France must be declared in the EMEBI statistical survey (formerly DEB) when the threshold of €460,000 is exceeded. This applies even when goods do not remain in France but are exported to a third country after customs clearance.
Although exports are VAT-exempt operations, they remain taxable and require a declaration through a CA3 form. To make this declaration, a French VAT number is essential.
Why Obtain a French VAT Number?
Compliance with Reporting Obligations
The absence of a French VAT number can complicate the declaration of these operations, particularly in the CA3 form for exports and adjustments related to customs operations.
Compliance with EMEBI Declarations
The customs authorities have clarified that the introduction must be declared in EMEBI if the annual threshold of €460,000 is exceeded. The French VAT number then becomes essential for reporting these operations
Optimized Management of Trade Flows
A French VAT number helps secure logistical and financial flows while ensuring full compliance with customs regimes (regime 19 in this specific case).
Key Takeaway
For any foreign company carrying out complex customs operations via France, obtaining a French VAT number is a strategic move and ensures compliance with customs authorities' expectations. This number becomes a guarantee for smooth and compliant management of reporting obligations, particularly when introducing goods into France.
Do not hesitate to contact us for specific questions or assistance with these procedures.
