Excise duties in France
Excise duties are indirect taxes on certain products such as alcoholic drinks and some other products. RM Boulanger SA is accredited as an excise tax representative in the context of distance sales to individuals domiciled in France.
The selling of alcoholic drinks from one Member State of the EU to private consumers in another Member State of the EU (distance selling) is subject to VAT as well as excise duties on each product that is sold. In contrast to the normal rules for distance sales, the threshold per countries does NOT apply to sales of alcohol. Thus, your company has the obligation, from the first sale onwards, to apply the VAT of the country of destination and also to pay excise duties in that country of destination per unity of product or bottle that is sent.
What about Excice duties?
In the case of alcoholic beverages and excise duties, all foreign companies, even those established in the EU, have the obligation to appoint a tax representative in France. The tax representative pays the excise duties to the customs.
The excise duties must be filed and registered at the customs before the shipment of products will take place. A document which figures a unique number given by the french Customs services, called the DSA (Document Simplifié d'Accompagnement), serves as proof that Duties have been paid.
RMB is the first company in France to obtain an unlimited bank guarantee to represent our clients as their tax representative and pay excise duties in their stead!
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