Examples of how does the VAT payment process work in France:
|B to B||B to C|
|Context: a French company sells its goods to a Canadian company.
|Context: a South-Africa company is using Amazon FBA program in France and Germany. The company stocks goods in both countries. The company sells from France to French, Belgium and German clients. The company has a VAT number in Germany.|
|Consequences: the French company open an invoice without VAT as it is an exportation.
|Consequences: the company must appoint a tax representative in France, in order to get a French registration number (SIRET) and French VAT number. Sales made in France are subject to the French VAT.|
|Specific feature #1: the French company must mention on its VAT declaration the amount of exported goods in Canada.
Specific feature #2: the invoice must mention ‘Exonération de TVA – Article 262 1° du CGI’.
|Specific feature #1: if the South-Africa company do not declare the VAT in Belgium, it will be mandatory to subject the total of its sales in Belgium at the French VAT.
Specific feature #2: if the South-Africa company sells its goods directly in France, from Germany, the company sales are subject to the French VAT.
Specific feature #3: the South-Africa Company must declare in France its sales from France to German clients (line 5A of the French Tax declaration form).
Source: in partnership with Compta&Experts