French Customs Authorities comments for exports performed by non-established companies

In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities to be accomplished as part of the Delta electronic procedure (customs export document).

When the non-established company or its representative appears in box 2 , the seller should appear in box 44, followed by his VAT registration number to justify the VAT exemption on the basis of the customs export document.

However, when a non EU-established company appoints an indirect representative, its name may exceptionally be reported in box 2 and the indirect representative’s name in box 14 up to December 31st, 2020.

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]