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General (France)

Suppliers (whether established in France or otherwise) that make supplies of goods from France to VAT registered businesses in other EU member states must apply the VAT regulations governing intra-EU trade.

Under normal circumstances, such supplies are not subject to French VAT (they are exempt with credit) provided that the following conditions are met:

1. Ìý

   •ÌýÌýÌýÌý Delivery is made against payment (which also includes transfers between two parts or VAT numbers of the same legal entity).

2. Ìý

   •ÌýÌýÌýÌý The seller is a taxable person acting as such.

3. Ìý

   •ÌýÌýÌýÌý The purchaser is a taxable person or a non-taxable legal person which does not benefit, in its EU member state, from a derogation authorising intra-EU acquisitions not to be subject to VAT.

4. Ìý

   •ÌýÌýÌýÌý The goods are dispatched or transported outside France to another EU member state.

5. Ìý

   •ÌýÌýÌýÌý The purchaser (taxable person or non-taxable legal person) is VAT registered in an EU member state other than that of the departure of the shipment or transport