Customs

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Customs
Check the INTRASTAT / EMEBI (DEB) thresholds in the various European Union (EU) countries in 2024.

France – Change to get an EORI number

The European regulation stipulates that every importer/exporter in the European Union must obtain an EORI number in order to complete customs formalities. This number is attached to the legal entity (the SIREN number). Until now, France has been an exception by assigning EORI numbers on the basis of the establishments of a legal entity (the...
Country Briefs
6 April 2023

France – VAT reverse charge on import becomes mandatory and importing companies must obtain a VAT number

From 2022, the management, collection and control of VAT due on imports will be transferred to the tax authorities. This means that VAT will no longer be settled at customs and that the VAT reverse charge on import will be mandatory ! For this to happen, all companies importing goods ito France will have to register...
26 November 2021

France – EC Sales List and INTRASTAT returns replace DEB in France

To comply with the European Business Statistics (EBS) regulation of 27th November 2019 n°2019/2152, the Trade of Goods Declaration will disappear in favour of the EC Sales List and a statistical survey (the INTRASTAT return). The EC sales list is a return that allows the amounts of Intra-Community sales to be declared by entering the purchasers’...
22 November 2021
An EORI number is essential for any company importing or exporting from the European Union, in order to carry out the necessary customs procedures.
You are a non-European company and you use the DDP and EXW Incoterms for your sales and purchases from the French territory? You are likely to act as an IOR/EOR…
What European e-sellers need to know, post-Brexit, about the VAT implications of their dropshipping operations from the UK to the EU.
What is the best VAT/Customs treatment scheme for your e-commerce sales to the UK, with or without warehousing? Check out our scenarios and feedback.
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