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VAT-exempt customers — How to order VAT-free from Proteushop

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TL;DR — Five categories of customers benefit from a 100 % VAT exemption on their purchases from Proteushop, regardless of delivery method or place of supply (in-store pickup, French delivery, or cross-border): registered professional maritime fishermen (EU Directive Art. 148(c) / CGI Art. 262-II-3°), diplomatic and consular missions accredited in France (EU Directive Art. 151 / CGI Art. 262-II-10°), NATO armed forces stationed in France (EU Directive Art. 151 / CGI Art. 262-II-12°), commercial airlines operating chiefly on international routes (EU Directive Art. 148(e)/(f)/(g) / CGI Art. 262-II-4° to 6°), and recognised international organisations (EU Directive Art. 151(1)(b) / CGI Art. 262-II-11°). This page explains who qualifies, what documents we need, how to set up your account, and how to keep your records audit-proof.

Each category has its own substantive conditions, documentary requirements, and audit risks. They are described in the five sections below.

1. Professional maritime fishermen

1.1 Who qualifies?

You qualify if all of the following conditions are met:

  1. You are a professional fisherman — your fishing activity is a registered economic activity, not a recreational pastime.
  2. You operate a vessel registered for professional fishing with a competent national maritime authority (in France: the quartier des affaires maritimes; in other EU Member States: the equivalent national register).
  3. The equipment you buy from Proteushop is incorporated in the vessel or used for its operation in commercial waters — including the fishing operation itself. Personal items unrelated to the fishing activity (e.g. recreational diving gear bought for holidays) are not covered.

This applies whether you are a self-employed fisherman, a fishing cooperative, or a company operating one or several vessels.

1.2 Legal basis

EU Directive 2006/112/EC, Article 148(c) exempts from VAT:

“the supply, modification, repair, maintenance, chartering and hiring of the vessels referred to in point (a), and the supply, hiring, repair and maintenance of equipment, including fishing equipment, incorporated or used therein.”

The vessels “referred to in point (a)” include vessels used for navigation on the high seas and carrying passengers for reward, or used for the purposes of commercial, industrial or fishing activities, or used for rescue or assistance at sea, or used for inshore fishing.

French CGI Article 262-II-3° transposes this exemption in identical terms:

“les opérations de livraison, de location, de réparation et d’entretien portant sur des objets — autres que les provisions de bord — destinés à être incorporés dans les navires français de pêche et de commerce maritimes ou utilisés pour leur exploitation en mer.”

Administrative doctrine on French exemption: BOI-TVA-CHAMP-30-30-30 on the Bulletin Officiel des Finances Publiques website (https://bofip.impots.gouv.fr/).

1.3 Documentation we need before we can apply the exemption

To set up your B2B account in our “Professionnel (HT – FR)” customer group, we need a complete file:

  1. Copy of the vessel registration certificate (acte de francisation or equivalent in your country), showing:
    • Vessel name and registration number;
    • Type of vessel (must indicate fishing or commercial maritime use);
    • Owner / operator details;
  2. Quartier maritime registration number (or equivalent national identifier);
  3. Professional activity certificate:
    • In France: ENIM affiliation certificate, attestation URSSAF marin, or Kbis if a commercial company;
    • In other EU countries: equivalent national document proving registered professional activity;
  4. Signed exemption attestation on our standard template (we provide it), stating:
    • Your full identification and registration;
    • The vessel(s) concerned;
    • That the goods purchased from Proteushop are intended exclusively for the operation of the vessel or for the fishing activity;
    • That you accept liability for any misuse and resulting tax consequences;
    • Date and signature.

These documents are archived at Proteushop for 10 years, beyond the standard 6+1 retention period, to provide a clean audit trail in case of a tax inspection at our level.

1.4 How to order VAT-free, step by step

  1. Apply by emailing [email protected] with subject “VAT exemption application — professional fisherman” and attaching scanned documents (steps 1 to 4 above).
  2. Validation: we check the documents and validate your eligibility (target: within 2 business days).
  3. Account assignment: we assign your customer account to the “Professionnel (HT – FR)” customer group.
  4. From your next order:
    • Prices display excluding VAT (HT) throughout the catalogue;
    • The shopping cart and checkout show 0 % VAT;
    • The invoice issued is VAT-exempt with the legal reference printed at the bottom (Art. 262-II-3° CGI / Art. 148(c) Dir. 2006/112/EC).

1.5 Examples of eligible purchases

  • Diving suits, masks, fins, snorkels used aboard for the professional fishing operation (e.g. spearfishing, abalone harvesting, sea urchin diving);
  • Underwater lights used for night fishing;
  • Safety and rescue equipment kept aboard the vessel (life jackets, EPIRBs, distress flares);
  • Knives, gloves, fishing tools used in the catch process;
  • Underwater communication equipment, sonars, fish-finders.

1.6 Examples of NON-eligible purchases

  • Recreational diving gear bought for the fisherman’s holidays;
  • Equipment for a non-registered, non-professional vessel;
  • Clothing or accessories with no link to the fishing operation;
  • Gifts to third parties.

If in doubt, please contact us before placing the order — it is easier to clarify upfront than to handle a partial reclaim afterwards.

2. Diplomatic and consular missions accredited in France

2.1 Who qualifies?

The exemption is reserved for diplomatic and consular missions accredited in France by the French Ministry of Europe and Foreign Affairs (MEAE). It covers:

  • Embassies and their annexes;
  • Permanent consular posts;
  • Permanent missions to international organisations hosted in France (UNESCO, OECD, etc.);
  • The head of mission, the diplomatic staff, and the consular staff, in their capacity, for goods covered by the certificate.

It does not cover:

  • Honorary consuls (unless specifically covered by a certificate);
  • Personal purchases by mission staff outside the certificate scope;
  • Locally engaged personnel.

2.2 Legal basis

EU Directive 2006/112/EC, Article 151(1)(a) and (b) exempts from VAT:

“(a) the supply of goods or services under diplomatic and consular arrangements; (b) the supply of goods or services to international bodies recognised as such by the public authorities of the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the host agreements.”

French CGI Article 262-II-10° and 11° transposes this exemption.

The procedure to apply this exemption in France is governed by:

  • The Vienna Convention on Diplomatic Relations of 18 April 1961 (Art. 23 and 34) and the Vienna Convention on Consular Relations of 24 April 1963 (Art. 32 and 49);
  • The administrative doctrine BOI-TVA-CHAMP-30-30-40 (Bulletin Officiel des Finances Publiques);
  • The standardised exemption certificate issued by the MEAE Protocol Service (Service du protocole).

2.3 Documentation we need before we can apply the exemption

The exemption is applied on the strength of a single, pre-stamped certificate issued by the MEAE Protocol Service, specific to the order. The certificate must:

  1. Be issued before the invoice is generated;
  2. Identify the diplomatic mission (or international body) and the authorised official;
  3. List the goods or services concerned and their estimated amount;
  4. Bear the official stamp of the MEAE Protocol Service;
  5. Be signed by the head of mission or the duly authorised official.

Because the certificate is order-specific, we cannot pre-validate a permanent VAT-free account for diplomatic missions — each order needs its own certificate.

2.4 How to order VAT-free, step by step

  1. Contact us first at [email protected] with subject “VAT exemption — diplomatic mission” describing the planned order.
  2. We prepare a proforma invoice identifying the goods and the amount.
  3. You submit the proforma to the MEAE Protocol Service and obtain the stamped exemption certificate.
  4. You return the stamped certificate to us by email or post.
  5. We process the order at 0 % VAT and issue the final invoice referencing the certificate.
  6. We archive the certificate for 10 years.

Important: under no circumstances can we apply the exemption retroactively to an order already invoiced and paid with VAT. The stamped certificate must reach us before the final invoice is issued.

2.5 Examples of eligible purchases

  • Equipment for the embassy chancery or consulate building;
  • Goods purchased for the official use of the mission (audiovisual equipment, security equipment, IT, furniture in some cases);
  • Goods imported by diplomatic mail or in a diplomatic shipment, when covered by the certificate.

For very high-value or sensitive transactions, we recommend an explicit pre-clearance call with our team to align on documentation and timing.

3. NATO armed forces stationed in France

3.1 Who qualifies?

The exemption applies to:

  • The armed forces of any State party to the North Atlantic Treaty other than France itself (so: foreign NATO contingents stationed on French territory);
  • The civilian element accompanying these forces;
  • The messes and canteens of these forces.

It applies for goods and services destined to:

  • The use of the armed forces in defence of the common cause;
  • The use of the civilian element;
  • The supply of the messes or canteens.

It does not apply to:

  • The French armed forces (which fall under domestic B2G procurement rules, not under the NATO exemption);
  • NATO civilian personnel paying out of pocket for personal items unrelated to their service;
  • Operations conducted outside the NATO defence framework.

3.2 Legal basis

EU Directive 2006/112/EC, Article 151(1)(c) and (d) exempts from VAT:

“(c) the supply of goods or services within a Member State, intended either for the armed forces of other States party to the North Atlantic Treaty for the use of those forces or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort; (d) the supply of goods or services to another Member State, intended for the armed forces of any State party to the North Atlantic Treaty other than the Member State of destination itself, for the use of those forces or of the civilian staff accompanying them, or for supplying their messes or canteens when such forces take part in the common defence effort.”

French CGI Article 262-II-12° transposes this exemption.

Implementation rests on:

  • The Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces (London, 19 June 1951, “NATO SOFA”);
  • The administrative doctrine BOI-TVA-CHAMP-30-30-40 (Bulletin Officiel des Finances Publiques);
  • The standardised exemption certificate issued by the relevant Allied command authority.

3.3 Documentation we need before we can apply the exemption

As for diplomatic missions, the exemption is applied on a per-order pre-stamped certificate issued by the relevant command. The certificate must:

  1. Be issued before the invoice is generated;
  2. Identify the requesting unit and the authorised official;
  3. List the goods or services concerned and their estimated amount;
  4. Bear the official stamp and signature of the authorised command.

Per-order validation rather than permanent VAT-free account.

3.4 How to order VAT-free, step by step

  1. Contact us first at [email protected] with subject “VAT exemption — NATO forces” describing the planned order.
  2. We prepare a proforma invoice identifying the goods and the amount.
  3. You submit the proforma to your NATO command authority and obtain the stamped exemption certificate.
  4. You return the stamped certificate to us by email or post.
  5. We process the order at 0 % VAT and issue the final invoice referencing the certificate.
  6. We archive the certificate for 10 years.

Same caveat as for diplomatic missions: the certificate must reach us before the final invoice. Retroactive exemption is not possible.

3.5 Examples of eligible purchases

  • Equipment for use by NATO units stationed in France (training, exercises, infrastructure);
  • Supplies for the civilian element accompanying the forces;
  • Goods supplying the messes and canteens of the forces (subject to the certificate).

4. Commercial airlines operating chiefly on international routes

4.1 Who qualifies?

A commercial airline qualifies for the exemption if it operates chiefly on international routes for reward. Practical criteria:

  1. The airline holds a current Air Operator’s Certificate (AOC) or equivalent issued by its national civil aviation authority (DGAC in France, the relevant EASA Member State authority in the EU, FAA in the United States, CAAC in China, etc.);
  2. A substantial part of the activity is on international scheduled or chartered routes — typically interpreted by the French tax administration as more than half of the turnover, frequencies, or kilometres flown over the previous full year;
  3. The supplies are intended for the aircraft themselves (acquisition, modification, repair, maintenance, chartering, hiring), their equipment incorporated or used onboard, or their fuelling and provisioning.

Both EU and non-EU airlines qualify — the criterion is the nature of the activity, not the establishment country. Domestic-only airlines, and operators using aircraft solely for non-commercial or private flights, do not qualify.

4.2 Legal basis

EU Directive 2006/112/EC, Article 148(e), (f) and (g) exempt from VAT:

“(e) the supply of goods for the fuelling and provisioning of aircraft used by airlines operating for reward chiefly on international routes;

(f) the supply, modification, repair, maintenance, chartering and hiring of the aircraft referred to in point (e), and the supply, hiring, repair and maintenance of equipment incorporated or used therein;

(g) the supply of services, other than those referred to in point (f), to meet the direct needs of the aircraft referred to in point (e) or of their cargoes.”

French CGI Article 262-II-4°, 5° and 6° transposes this exemption in identical terms.

Administrative doctrine on the French exemption: BOI-TVA-CHAMP-30-30-30 (the same Bulletin Officiel section as maritime supplies; aviation is covered later in the same doctrine).

4.3 Documentation we need

To set up your B2B account in the appropriate VAT-exempt customer group, we need:

  1. Copy of the Air Operator’s Certificate (AOC) — current and valid;
  2. Statement of international predominance — a letter from your finance, operations, or compliance department confirming that international traffic exceeded the domestic share in the previous full year (turnover or frequencies or km flown — pick the most representative metric);
  3. Signed exemption attestation on our standard template, identifying:
    • The airline and its authorised representative;
    • The aircraft(s) concerned (or the entire fleet if the AOC covers a fleet-wide international operation);
    • That the goods purchased from Proteushop are intended exclusively for the operation of the aircraft on international routes;
    • The acceptance of liability for any misuse and resulting tax consequences;
    • Date and signature.

These documents are renewable annually. For one-off, very-high-value purchases, we may additionally ask for a per-order pre-stamped certificate.

4.4 How to order VAT-free, step by step

The procedure mirrors that of professional fishermen:

  1. Apply by emailing [email protected] with subject “VAT exemption application — international airline” and attaching scanned documents (items 1 to 3 above).
  2. Validation: we check the documents and validate your eligibility (target: within 2 French business days).
  3. Account assignment: we assign your customer account to the dedicated VAT-exempt customer group.
  4. From your next order: prices display HT, 0 % VAT, invoices reference Art. 262-II-4°/5°/6° CGI + Art. 148(e)/(f)/(g) Dir. 2006/112/EC.

4.5 Examples of eligible purchases

  • Avionics components installed in the aircraft (radios, transponders, navigation systems);
  • Onboard safety and emergency equipment (oxygen masks, life vests, emergency slides, ELTs);
  • Aircraft maintenance tools and consumables (specialty fluids, line maintenance kits);
  • Crew operational equipment used in flight (headsets, kneeboards, flight bags);
  • In-flight provisions for passengers (meals, beverages, amenity kits).

4.6 Examples of NON-eligible purchases

  • Office equipment for the airline’s administrative headquarters (no link to the aircraft);
  • Marketing or branded merchandise for retail sale;
  • Ground equipment for a fleet used exclusively on domestic flights;
  • Equipment for executive jets used solely on domestic flights or for private use.

If in doubt, please contact us before placing the order.

5. Recognised international organisations

5.1 Who qualifies?

The exemption applies to international organisations recognised as such by the host country. In France, recognition is granted by the French Ministry of Europe and Foreign Affairs (MEAE). Examples of recognised organisations hosted in France include:

  • UNESCO (United Nations Educational, Scientific and Cultural Organization), Paris;
  • OECD (Organisation for Economic Co-operation and Development), Paris;
  • EUROCONTROL (European Organisation for the Safety of Air Navigation), regional centres;
  • ESA — European Space Agency, offices in France;
  • Council of Europe, Strasbourg;
  • Other treaty-based international bodies hosted in France or supplied from France for their operations elsewhere in the EU.

It covers supplies for the official use of the organisation, and in certain cases for the personal use of senior officials, within the limits set out in the host agreement specific to each body.

5.2 Legal basis

EU Directive 2006/112/EC, Article 151(1)(b) exempts from VAT:

“the supply of goods or services to international bodies recognised as such by the public authorities of the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the host agreements.”

French CGI Article 262-II-11° transposes this exemption.

The exact scope for each organisation depends on:

  • The founding treaty of the organisation;
  • The host agreement between the organisation and France — for example, the UNESCO Headquarters Agreement of 2 July 1954, or the OECD Headquarters Agreement of 1964;
  • The administrative doctrine BOI-TVA-CHAMP-30-30-40 (Bulletin Officiel des Finances Publiques).

5.3 Documentation we need

The exemption is applied on the strength of a per-order pre-stamped certificate, issued either by:

  • The French MEAE Protocol Service (default for most organisations), OR
  • The organisation itself, when its host agreement gives it the autonomous authority to issue exemption certificates (this is the case for some UN agencies and EUROCONTROL).

The certificate must:

  1. Be issued before the invoice is generated;
  2. Identify the organisation and the authorised official;
  3. List the goods or services concerned and their estimated amount;
  4. Bear the official stamp and signature of the authorised authority.

Because the certificate is order-specific, we cannot pre-validate a permanent VAT-free account for international organisations — each order needs its own certificate.

5.4 How to order VAT-free, step by step

Procedure mirrors that of diplomatic missions:

  1. Contact us first at [email protected] with subject “VAT exemption — international organisation” describing the planned order.
  2. We prepare a proforma invoice identifying the goods and the amount.
  3. You obtain the stamped exemption certificate from the appropriate authority (MEAE Protocol Service or the organisation itself).
  4. You return the stamped certificate to us by email or post.
  5. We process the order at 0 % VAT and issue the final invoice referencing the certificate.
  6. We archive the certificate for 10 years.

Important: as for diplomatic missions, we cannot apply the exemption retroactively to an order already invoiced and paid with VAT. The stamped certificate must reach us before the final invoice.

5.5 Examples of eligible purchases

  • Office equipment and supplies for headquarters offices (UNESCO Paris, OECD Paris, etc.);
  • IT and audio-visual equipment for conference rooms hosting international meetings;
  • Specialised equipment for technical operations (e.g. air navigation safety equipment for EUROCONTROL);
  • Goods for the personal use of senior officials, within the limits set out in the host agreement.

6. Archiving and audit-proof practices (all five categories)

A VAT exemption that does not survive a tax audit is no exemption at all — it becomes a back-tax assessment with interest. We apply the following common-sense rules to keep your file and ours bullet-proof:

  1. Archive 10 years (longer than the standard French 6 + 1 retention period for VAT records) — this covers the worst-case audit window and removes any time-pressure later.
  2. Each invoice references the exemption article (EU Directive + CGI) and, where applicable, the certificate number.
  3. Annual renewal of permanent exemption certificates for professional fishermen — even when not strictly mandatory, this gives both parties a clean refresh of the file.
  4. Per-order certificates for diplomatic and NATO purchases — we keep the original (or a high-resolution scan with the original on paper file).
  5. Continuity of eligibility — if your status changes (vessel deregistration, mission closure, end of NATO assignment), please notify us so we can update your account and stop applying the exemption.

The risk of a non-compliant exemption sits primarily on us (the supplier) under French tax law: we are liable for the back-tax, plus interest (0.2 % / month) and possibly a 40 % penalty for deliberate non-compliance. That is why we are uncompromising on the paperwork — it protects both of us.

7. How to apply — common procedure

For all three categories:

  1. Email [email protected] with subject “VAT exemption application — [category]”.
  2. Attach the documents listed in the relevant section above (scanned PDF, legible, A4).
  3. Response target: within 2 French business days.
  4. For diplomatic and NATO: we will send you a proforma to submit to your protocol service / command. For professional fishermen: we will activate the permanent VAT-exempt account.
  5. Bookmark this page for future orders — same procedure applies for renewals.

8. FAQ

Can I use my exemption for personal purchases unrelated to my professional activity?

No. The exemption is strictly limited to goods used for the operation of the vessel (fishermen), the official use of the mission (diplomats), or the use of the armed forces (NATO). Personal items outside that scope fall back to standard VAT (20 % in France).

Can my employee or a delegated buyer order on my behalf?

Yes, provided:

  • The order is delivered to the registered address of the vessel owner, the mission, or the NATO unit;
  • The exemption certificate explicitly identifies the authorised person, or;
  • A separate written delegation is on file.

What happens if my certificate expires mid-order processing?

We re-validate before invoicing. If the certificate has expired, we cannot apply the exemption to the new invoice — please renew before placing the order.

Can I claim back the VAT on a past order that I forgot to flag as exempt?

For French VAT paid in error, French tax law allows a credit note to be issued by Proteushop to refund the VAT element, provided the original transaction was indeed eligible for the exemption and the documentation existed at the time of the transaction. Contact us as soon as you notice the error — there is a time limit of 2 years from the end of the year of the transaction (CGI Art. 224 of Annex II).

Does the exemption apply to shipping costs as well?

For professional fishermen (Art. 148(c) / CGI 262-II-3°): yes, shipping costs follow the VAT treatment of the goods (the accessoire suit le principal rule, transposed in PrestaShop via the PS_ATCP_SHIPWRAP parameter we use). For diplomatic and NATO: shipping costs are typically included in the certificate amount.

I am a foreign professional fisherman from another EU Member State — does the same procedure apply?

Yes. Art. 148(c) is harmonised across all EU Member States. Submit the equivalent national documents (vessel registration in your country, professional activity certificate from your national authority) and we will validate them. If documents are not in French or English, please attach a sworn translation.

Is the exemption automatic for the SNSM (Société Nationale de Sauvetage en Mer) or rescue at sea operators?

The SNSM and other rescue-at-sea operators benefit from the exemption under Art. 148(c) for “vessels used for rescue or assistance at sea”. The procedure is the same as for professional fishermen — vessel registration + activity certificate + signed exemption attestation. Contact us to set up the account.

What about TAAF (French Southern and Antarctic Lands) operators?

The TAAF (Terres Australes et Antarctiques Françaises) are an overseas territory of France that is outside the EU VAT territory (Annex II of the EU Directive). Supplies physically delivered to TAAF qualify as exports under Art. 146 / CGI Art. 262-I and are exempt from French VAT, with the standard export documentation (customs declaration, proof of physical exit, etc.). This is a separate procedure from Art. 148/151 — please contact us for details.

9. Sources

EU law

French law

Related Proteushop wiki pages

Last updated: 26 June 2026 This page is for informational purposes only and does not constitute tax advice. Please consult a qualified tax advisor for advice specific to your situation.