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The French Customs Authorities have decided to implement the new customs definition of exporters, which was originally intended to be put into place on the 31st December 2020.

Export - reviewed

The new definition means that before the end of the year 2019 (exact date to be confirmed), only companies established on the Customs territory of the European Union can be appointed as the exporter on the Customs Export Declaration.

What are the consequences for your company?

If your company is not established on the territory of the European Union, it can no longer be indicated as an exporter in box 2 of the Customs Export Declaration.

What solutions are there? Who can be indicated on the Customs Export Declaration in your place?

  • A company within the group, provided that it is established within the territory of the European Community,
  • Your French or European suppliers,
  • French or European customs forwarding agent, who are in charge of your Customs Export Declarations,
  • Any other company, provided that it is established within the territory of the European Union.

It should be noted that their written authorization should be obtained beforehand.

What is the impact on tax matters?

Your company retains the obligation to be registered for VAT in France in order to report these export operations on French VAT returns.

Your French VAT number must appear in box 44 of the Customs Export Declaration issued by your customs forwarding agent, as well as the details of your French fiscal representative.

We advise you to swiftly address this subject with your customs forwarding agents, and we naturally remain at your disposal should you have any questions or wish for more information on this topic.

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.

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