YOU SELL ALCOHOLS STORED UNDER AN EXCISE WAREHOUSE IN FRANCE
SHOULD YOU CHARGE VAT ? SHOULD YOU REGISTER FOR VAT ?
Basically – contrary to what happens in other EU member States (e.g. Belgium) – excise warehousing arrangement in France does not suspend VAT, hence the possible need to register for VAT if excise duties products are:
(i) neither stored in a customs bonded warehouse nor in a VAT warehouse,
(ii) nor supplied to clients VAT registered in France, but
(iii) shipped from France to be supplied in a EU member State or outside the European Union.
With respect to case (i), the French VAT due on supplies made when goods are (intended to be) placed under such bonded or VAT warehouse is suspended until the final client takes the goods out of the warehouse, the liability to pay the VAT due on the last transaction being shifted to the final client. You are relieved of the obligation to register for VAT purpose if goods are supplied under a VAT (and excise duty) warehousing arrangement.
With respect to case (ii), the VAT due is also shifted to the client (reverse charge rule) as long as the supplier is based outside France and the client is VAT registered in France (hence no liability to register for VAT in this case, subject to the exceptions herein after). Should you supply goods in France to individuals or other client not registered for VAT in France, your company needs to register for VAT in France.
With respect to case (iii) your company has a liability to register for VAT in France if it supplies goods shipped from France to another EU member States (intra-Community supplies from France) or to a non-EU country (exports of goods shipped from France).
WHAT CAN WE DO FOR YOU ?
ASSESS THE VAT OBLIGATIONS resulting from the transactions you make in France.
APPLY FOR A VAT REGISTRATION NUMBER in France.
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PROVIDE TEMPLATES with a view to gathering the relevant information for the purpose of periodical VAT returns.
REVIEW the purchase and sales INVOICES in support of operations.
CONSISTENCY CHECKS between the purchases and sales amounts.
COMMUNICATE THE identified ERRORS and advise on how to handle possible issues;
LIAISE with suppliers and freight forwarders to track corrective actions
PREPARE THE VAT RETURNS
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FOLLOW ANY PAYMENT of VAT due or receivable by you.
PREPARE AND SUBMIT VAT REFUND CLAIMS on expenses of goods and services used for the business purpose
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Act as a TAX REPRESENTATIVE on behalf of companies established outside the European Union that has not signed with France an administrative assistance agreement, and as a TAX AGENT for businesses established a EU member State.
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Assistance in drafting REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations ….
ANNUAL MEETING on the follow- up of the file.
REGULATORY MONITORING and analysis of the consequences on your reporting requirements.
ADVICE or administrative service (issuing invoices, applicable VAT, VAT rates, etc.)
Do not hesitate to contact us for any assistance or question !