VAT Service
What is
Limited tax Mandate
Understanding one-off tax representation and its benefits
Limited tax Mandate
Non-French importers are allowed to import goods in France without having the obligation to be French VAT registered and without paying any Import VAT.
It’s called the 4200 customs regime and the goods must be shipped to another EU country after being customs cleared in France. A limited French Tax agent must be appointed in charge to “share” its own Global French VAT number with the importer. The limited French Tax agent must then report the import operations and the intracommunity supplies from France to another EU country on its own and specific VAT and Intrastat returns.
You are not required to have a registered office in France, country of imports of your products and you don’t have to be already VAT registered in France. The goods must be customs cleared in France, meaning that they must be physically cleared at the French border. Finally your products cannot remain in France and must be shipped immediately outside France to another EU country.
How It Works
As a non-EU business, you can benefit from Customs Procedure 42 to import goods into France without having to pay import VAT at the border. Instead, the VAT is deferred and handled through the French VAT return of your appointed fiscal representative.
That’s where RM Boulanger comes in! Here’s how it works:
- Your goods are imported into France from a non-EU country.
- At customs clearance, Customs Procedure 42 is applied on your behalf.
- This allows import VAT to be deferred, rather than paid upfront.
- The goods are then shipped onwards to another EU Member State.
- RM Boulanger, acting as your limited fiscal representative, declares the import VAT on our French VAT return, and immediately deducts it, resulting in no VAT payment due and no cash flow impact for you!
RM Boulanger supports you as your limited tax representative in France by ensuring document compliance, managing tax filings, liaising with the tax authorities, providing tailored support based on your fiscal obligations, and coordinating with Registered Customs Representatives (RCR) and transport operators.
HOW CAN WE HELP YOU TODAY
Do you have questions about how RMB can help your business? Are you looking for a tax agent near you? Send us an email and we’ll get
in touch with you shortly, our VAT experts are always happy to help. You can also contact us by
phone: +33 3 20 25 70 70.
Book your call with our experts
You can book a call with one of our experts to assess your fiscal situation
We offer a first check up for free, no obligations attached
CONTACTEZ-NOUS AUJOURD'HUI
Vous avez des questions sur la manière dont RMB peut aider votre entreprise ?
Envoyez-nous un courriel et nous vous contacterons rapidement.
Nos experts en TVA sont toujours heureux de vous aider. Vous pouvez également nous contacter par
téléphone : +33 3 20 25 70 70.
Réservez votre appel avec nos experts
Vous pouvez prendre rendez-vous avec l'un de nos experts pour évaluer votre situation fiscale.
Nous vous proposons un premier bilan gratuit, sans engagement de votre part.