Services

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RM Boulanger


New Customs definition of Exporters 2020

The French Customs Authorities have decided to implement the new customs definition of exporters. This means that since October 2020, only companies established on the Customs territory of the European Union can be appointed as the exporter on the Customs Export Declaration.

VAT and Customs are inseparably entwined. Both serve as control mechanisms to each other, allowing customs authorities and fiscal authorities to verify companies by exchanging information. Nowadays, this cooperation is very well developed in nearly every country in the EU. Therefore, as it comes to VAT compliance, RMB will also examine your operations from a customs point of view.


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Since BREXIT occured, new EORI number needed

An EORI number is not required for supplies or acquisitions within the European Union (intracommunity supplies or intracommunity acquisitions). With the UK having left the EU, companies trading with or in the UK will need a separate EORI number in the UK.

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Quick Fixes - EU VAT 2020

With the “Quick Fixes 2020”, an additional importance was given to the customs formalities. Since 1st January 2020, new rules intended to harmonise and simplify VAT rules of certain intra-Community operations have come into force.

Ensuring exemption of VAT on Intracommunity supplies is now subject to three new conditions:


Obtaining proof of the purchaser’s VAT number, different to the Member State from which the goods will be shipped, before the operation takes place.


Having previously filed an Intrastat return on dispatch


Being in possession of additional evidence that goods have indeed left French territory. In addition to signed and stamped CMR documents, other documents must be kept by the seller to justify VAT exemption.






HOW CAN WE HELP YOU TODAY

Do you have questions about how RMB can help your business? 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


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CONTACTEZ-NOUS AUJOUD'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.


Prendre un rendez-vous