V.A.T. and taxes
Here are the rules to invoice equipment that concerns us.
In France
In any case, VAT at the current rate is due.
The amount of VAT is notified on the invoice.
A company, depending on its status, can then recover this VAT.
There are exceptions to this rule, as certain vessels and certain activities such as seafarers, fishermen and assimilated (corailleurs) are entitled to direct exemption from VAT.
This tax exemption functionality is integrated on our site. All you need to do is make a request and provide us with the supporting documents in order to be able to place tax-free orders directly.
Intra-European Community
– In Business To Business (B2B)
Invoicing can be done without VAT by declaring the intra-community VAT number of the client company (see Section 9 below for compliance with the Intracommunity numbering standards).
– In Business To Client (B2C)
The VAT of the issuing country applies
Outside the European Community
VAT is not applied, the sale is then tax-free.
The buyer is responsible for paying import and local taxes (including VAT) on receipt of the parcel(s).
Non-resident French citizens must send us copies of their up-to-date passport, a copy of the “Carte de Registre des Français établis hors de France” and a copy of a local residence invoice (rent, electricity bill, etc).
All tax-free sales must go through French customs, so there is no VAT refund when passing through a customs office in another country in the SCHENGEN area.
IMPORTANT : it is impossible to respond favourably to any “arrangement” request to avoid customs duties and/or VAT payment.