{"id":324,"date":"2016-08-17T16:34:19","date_gmt":"2016-08-17T14:34:19","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=324"},"modified":"2019-06-05T09:37:14","modified_gmt":"2019-06-05T07:37:14","slug":"ventes-dalcools-entrepot-daccises","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/sale-of-alcohol-in-excise-warehouse\/","title":{"rendered":"SALE OF ALCOHOL IN EXCISE WAREHOUSE"},"content":{"rendered":"


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\"VEnte<\/p>\n<\/div>\n \r\n <\/section>\r\n

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YOU SELL\u00a0ALCOHOLS STORED UNDER AN EXCISE WAREHOUSE IN FRANCE<\/strong><\/h4>\n
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SHOULD YOU CHARGE VAT ? SHOULD YOU REGISTER FOR VAT\u00a0?<\/strong><\/span><\/h5>\n
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Basically – contrary to what happens in other EU member States (e.g. Belgium) – excise warehousing arrangement in France does not suspend VAT, hence the possible need to register for VAT if excise duties products are:<\/p>\n

(i)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 neither stored in a customs bonded warehouse nor in a VAT warehouse,<\/p>\n

(ii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 nor supplied to clients VAT registered in France, but<\/p>\n

(iii)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 shipped from France to be supplied in a EU member State or outside the European Union.<\/p>\n

With respect to case (i), the French VAT due on supplies made when goods are (intended to be) placed under such bonded or VAT warehouse is suspended until the final client takes the goods out of the warehouse, the liability to pay the VAT due on the last transaction being shifted to the final client.\u00a0 You are relieved of the obligation to register for VAT purpose if goods are supplied under a VAT (and excise duty) warehousing arrangement.<\/p>\n

With respect to case (ii), the VAT due is also shifted to the client (reverse charge rule) as long as the supplier is based outside France and the client is VAT registered in France (hence no liability to register for VAT in this case, subject to the exceptions herein after).\u00a0 Should you supply goods in France to individuals or other client not registered for VAT in France, your company needs to register for VAT in France.<\/p>\n

With respect to case (iii) your company has a liability to register for VAT in France if it supplies goods shipped from France to another EU member States (intra-Community supplies from France) or to a non-EU country (exports of goods shipped from France).<\/p>\n

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WHAT CAN WE DO FOR YOU\u00a0?<\/span><\/span><\/span><\/strong><\/h4>\n
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ASSESS THE VAT OBLIGATIONS<\/span><\/strong>\u00a0resulting from the transactions you make in France.<\/p>\n

APPLY FOR A VAT REGISTRATION<\/strong>\u00a0NUMBER <\/strong><\/span>in France.<\/p>\nLearn more<\/a>\n

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PROVIDE TEMPLATES<\/span><\/strong>\u00a0with a view to gathering the relevant information for the purpose of periodical VAT returns.<\/p>\n

REVIEW<\/span> <\/strong>the\u00a0purchase and sales\u00a0INVOICES<\/strong>\u00a0<\/span>in support of operations.<\/p>\n

CONSISTENCY CHECKS<\/strong><\/span>\u00a0between the purchases and sales amounts.<\/p>\n

COMMUNICATE THE <\/strong><\/span>identified<\/span> ERRORS<\/span> <\/strong>and advise on how to handle possible issues;<\/span><\/p>\n

LIAISE <\/span><\/strong>with suppliers and freight forwarders to track corrective actions<\/span>\u00a0<\/span><\/strong><\/p>\n

PREPARE \u00a0THE\u00a0VAT\u00a0RETURNS<\/strong><\/span><\/p>\nLearn more<\/a>\n

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FOLLOW ANY PAYMENT<\/strong><\/span>\u00a0of VAT due or receivable by you.<\/p>\n

PREPARE \u00a0AND SUBMIT\u00a0VAT REFUND CLAIMS<\/strong><\/span> on expenses of goods and services used for the business purpose<\/p>\nLearn more<\/a>\n

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Act as a TAX REPRESENTATIVE <\/strong><\/span>on behalf of companies established outside the European Union that has not signed with France an administrative assistance agreement, and as a TAX AGENT<\/span><\/strong>\u00a0for businesses established a EU member State.<\/p>\nLearn more<\/a>\n

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Assistance in drafting<\/span> REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES<\/strong><\/span>, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations ….<\/p>\n

ANNUAL MEETING<\/strong><\/span>\u00a0on the follow- up of the file.<\/p>\n

REGULATORY MONITORING<\/strong><\/span>\u00a0and analysis of the consequences on your reporting requirements.<\/p>\n

ADVICE<\/strong><\/span> or administrative service (issuing invoices, applicable VAT, VAT rates, etc.)<\/p>\n<\/div><\/div>\n

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Do not hesitate to contact us for any assistance or question !<\/strong><\/p>\n

Contact us<\/a>\n

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WHAT CAN WE DO FOR YOU\u00a0? Do not hesitate to contact us for any assistance or question !<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":169,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-324","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/324","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=324"}],"version-history":[{"count":43,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/324\/revisions"}],"predecessor-version":[{"id":2744,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/324\/revisions\/2744"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/169"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}