BtoB sales of Energy products in France: Are you familiar with the "Certified Consignee" solution?

The sale of energy products in France is a real challenge for European companies.

These products are subject to specific taxes known as excise duties. These taxes, which are charged to end customers, are combined with complex reporting requirements. For this reason, foreign suppliers of energy products prefer to use French distributors or importers rather than sell directly to their French customers.
These third parties make it possible to sell these sensitive products on the French market, but they have two major inconveniences:

  1.  They prevent European suppliers from having a direct relationship with their own final customers and therefore control the commercial relationship with the French market,
  2. The cost of these third parties can be significant.

We are pleased to announce that we are now able to offer an efficient and cost-effective alternative through our "Certified Consignee" mechanism.
Indeed, RM Boulanger was recently accredited by the French authorities to act as an official certified consignee.

What is a Certified Consignee?

It is an operator, established in France, with an authorisation issued by the Customs Authorities which allows any European supplier to market products subject to excise duty directly to French customers/companies. Its role is to declare and pay the taxes owed by the foreign company to the French authorities.

What are the benefits of a Certified Consignee?

​Sales of energy products are made on a "duty suspended" basis. In other words, excise duty only has to be paid by the supplier when the products reach their final destination in France. Another substantial advantage is that French buyers do not need to have an excise identification number to receive these products, so the certified consignee allows the foreign supplier to make significant cash-flow gains.

What does a Certified Consignee actually do for its customers?

The certified consignee is appointed to pay excise duties on behalf of its customers to the French authorities. It also the foreign company's main point of contact with the authorities, and its role is to ensure that transactions are traceable for tax purposes and that the e-ADs are discharged as soon as the goods arrive at their destination. Once the goods have been delivered to the French customer, the certified consignee pays the excise duties on behalf of its customers.

Which energy products are affected?

Products eligible for this service mainly include those intended for use as fuel. 
Contact us to find out whether your products are eligible.

Certified Consignee authorisation also extends to alcoholic beverages.

We are also authorised as a Certified Consignee for alcoholic beverages. This is a great opportunity for breweries, wine producers and other European suppliers of alcoholic beverages wishing to expand their market in France! As with energy products, registered consignee status for alcoholic beverages enables European companies to market their products directly and without intermediaries to their customers, whether they are cafés, restaurants, hotels or distributors. The great advantage of this system is that French customers do not need to have the status of authorised warehousekeeper to receive these products. Our experts take care of all the necessary tax formalities, allowing companies to concentrate on what they do best: producing and selling their products.

So whether it's energy products or alcoholic beverages, our accreditation as a Certified Consignee opens new doors for European suppliers in France.


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.

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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.

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