French VAT specialist since 1963

Founder of the Tax Representative Alliance (TRA),

the European network of VAT specialists


Founder member of the
Association of French tax Representatives

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Exportations from France

As of October 1, 2020, companies not established in the European Union (“EU”) can no longer appear as Exporter in box 2 of customs export declarations (EXA) made in France. However, in practice, French customs continued to accept companies established outside the EU to appear as exporters on customs documents. Read more

Reverse charge of vat on imports

As of January 1, 2022, the VAT due upon release for consumption in France of goods coming from outside of the European Union, has no longer to be paid at the time of customs clearance in France and must be reverse-charged in the VAT returns filed with the French tax services. Read more

Customs importer vs fiscal importer

The “direct” mode of representation is not allowed by European customs regulations for the import of goods in the name and on behalf of a company established outside the European Union (“EU”)

When you use a freight forwarder, carrier or other person established in the EU to import goods into EU territory, it is very likely that they will have offered to sign a mandate authorizing to act in the name and on behalf of your company according to the mode of “direct” representation. However, this mode of representation is only authorized by customs regulations if the person represented (endorsing the status of “declarant”) has an establishment within the EU. Read more