Specific rules apply to
foreign companies, outside the EU, depending on the co-contracting operations or countries. Indeed, with some exceptions, imports will be subject to the VAT rate of the country taking the goods. Conversely, exports from one EU country to a third country will be taxed according to the conditions of that third country. These differences stem in particular from the declarations necessary in order to obtain a potential refund of the VAT incurred.
Moreover, the VAT rate varies according to the country but also according to the qualification of the goods. Thus, goods may be subject to the normal VAT rate, multiple reduced rates or subject to exemptions.
In the case of export transactions to France, foreign companies pay customs duties and taxes according to a tariff classification based on the usefulness of the products (electronic device and drug will not have the same rate) and their value . There are other
VAT-related obligations for foreign companies, such as the Declaration of Exchange of Goods (DEB), various royalties and indirect taxes.
It is therefore necessary to obtain prior information before initiating any taxable activity. Penalties may be incurred as a result of non-compliance with VAT obligations.
To ensure that companies established in third countries fulfill their obligations correctly, the State has made mandatory the appointment of a tax representative who assumes responsibility by carrying out on behalf of these companies all tax The administration.