Excise and VAT in France | Accredited tax representative | French Tax Wine

Excise duty in France & VAT management
You are here:

⚡The sale of alcohol and alcoholic beverages is also affected by the development of online commerce. Specific rules apply to the sale, by a professional, of excise goods purchased remotely by a private individual for personal consumption. On this page, we detail the rules applicable to excise products in the context of e-commerce.

The online sale of excisable products may concern several situations:

  • A professional established in another Member State of the European Union who sells to a French private individual;
  • A French professional who sells to a private individual established in another Member State of the European Union;
  • A French professional who sells to a French individual.

In the first two cases, the distance selling provisions of Directive 2008/118/EC apply. In the third case, only the General Tax Code (CGI) applies. At Eurofiscalis, we can assist you in your sales in the first two cases.

Excise, VAT and Ecommerce in France
1. Introduction 2. Obligations of an EU company 3. Operation of the excise department 4. Excise e-merchant 5. Obligation of a French company 6. FAQ : Frequently Asked Questions 7. Beverage Classification

Liabilities of a company located in a Member State of the European Union (outside France) selling products subject to excise duty to private individuals in France.

Example: A company located in the Netherlands selling whisky to individuals in France. The goods are shipped from the Netherlands directly to the French private individual.

You must appoint an excise tax representative accredited by customs. The good news is that Eurofiscalis is one of those few accredited representatives.

The tax representative’s role is to carry out the reporting formalities, to pay the excise duties on your behalf and to keep an account of your deliveries. In addition to the obligations related to excise duty, the representative is in charge of your obligations related to French VAT. It is important to remember that in the case of distance selling of excise goods in France, you must pay French VAT.

All sales of products subject to excise duty in France are subject to 20% VAT. These duties, taxes and possible social contributions are due to the risks that using these products without moderation involves for health.

How our special e-commerce excise duty service works : Alcoholic beverages, wine, beer...

To assist our clients in their international development, we offer a service dedicated to excise duty declaration obligations. Our excise tax representation service includes:

  • Designation of our company as fiscal representative
  • Use of our guarantee deed with the French customs authorities
  • Filing the monthly excise duty return
  • Payment of excise duty on your behalf
  • Keeping track of deliveries
  • Assistance with French customs in case of tax or customs control
Ask for an estimate

We will be more than happy to answer your questions and make an offer

  • Free-of-charge estimate
  • Contact our expert
  • Simple and effective
  • Response within 48 hours
  • No obligations
  • Competitive prices
  • Tailor-made estimate
  • No hidden fees
  • Multilingual service

The seller's obligations in the case of sales subject to excise duty in e-commerce

As a salesperson, you must also create a sales and distribution document for each shipment. This document must contain the following information:

  • The name, denomination or business name and address of the sender;
  • The name and address of the consignee of the excise goods;
  • The products’ place of delivery address, if different from the consignee’s address;
  • The nature and quantities of the products transported;
  • The indication “distance sales of excise goods”;
  • The identification number, name, denomination or company name and address of your tax representative;
  • The reference customs office of your tax representative in France;
  • Your tax representative’s guarantee number.

This document must be included with each of your shipments. It must therefore be affixed to the outside of the package or be inside. Failure to comply with this obligation may result in the goods being seized by customs and excise duties being charged to the consignee.

Obligations of a French company selling excisable products to private individuals in another EU Member State

Example: A French company sells wine to individuals in Germany. The goods are shipped from France directly to the German private individual.

To sell to a private individual in another Member State of the European Union, you must first refer to the regulations in force in that Member State. Indeed, the formalities applicable to distance selling are not harmonized in the European Union and each Member State sets up its own formalities. Similarly, the appointment of a tax representative is not compulsory in all Member States.

Remember that if you sell excise goods at a distance in another Member State, you must have a local VAT number and pay VAT in that Member State.

In order to comply with French legislation, you have only one obligation: to draw up a commercial document (order form, delivery note, invoice or other) for each shipment.

Eurofiscalis is accredited to declare and pay excise duties in France as well as in Germany, Belgium, Spain, Denmark and the Netherlands. Contact us for more information about our services.

FAQ | Excise, VAT & tax representative

Why do I have to pay excise duty in my customer's Member State even though I have purchased the excise included product from my supplier? Isn't this double taxation?

This tax pre-financing mechanism is compulsory for the movement of excise products under a “duty-paid” regime.

European regulations lay down the principle of taxation in the Member State of consumption. This is why you must pay excise duty in the Member State where you deliver the product. You will not be doubly taxed, because once the product is delivered to your customer, you will be able to ask for a refund of the excise duty paid in France. This means that you will have paid excise duty in only one Member State.

My website sells products for individuals but also for professionals. Are these two types of sales subject to the same rules?

No, Internet sales of excise goods are not subject to the same rules depending on whether the customer is a private individual or a professional. The provisions outlined in “Reporting your online sales of alcoholic beverages” apply only to sales to individuals. When you sell to professionals, different rules apply.

Professionals who wish to dispatch or receive products under suspension of excise duty must use one of the different excise suspension arrangements. In order to benefit from this suspensive arrangement, an authorization must be obtained from the customs in the country of departure or arrival.

The nature of the authorization depends on the requesting trader’s activities

  • A licensed warehouse keeper may produce, process, hold, receive, and ship goods under suspension of excise duty in a tax warehouse.
  • The registered consignor may dispatch previously imported products under suspension of excise duty
  • The registered consignee may receive products under suspension of excise duty with a view to paying the excise duties

Suspended products may only be shipped to a registered consignee or approved warehouse keeper.

Eurofiscalis can provide you with precise expertise for this type of sales between professionals. Circulation in suspensive rights is covered by an accompanying electronic document “DAE”. This document issued in the country of departure by the seller will give full details of the goods transported. The registered consignee or authorized warehouse keeper will be responsible for discharging this “DAE” and will pay the excise duty at the time of release for consumption.

Classification of excisable products : French Excise Rates

Alcoholic Beverages

Alcoholic beverages include wines, spirits, ciders, pears, intermediate products, premixes and spirits. An economic activity involving alcoholic beverages is often accompanied by numerous excise regulatory issues.

Checks may still take place when goods are moved from one Member State to another. Excise duty is always payable to the Treasury of the Member State in which the goods are consumed.

The Public Health Code considers as alcoholic beverages any drink with an alcoholic content of 0.5% vol. or more.

Community legislation makes it possible to know the rates of alcohol and alcoholic beverages : Directive n°92/83/CEE, Directive n°92/84/CEE

You will find precise information in our section with the rights in force in France. These tariffs are raised each year by the government equal to the value of official inflation defined by INSEE.

An obligatory social contribution has been set up for drinks with an alcohol percentage higher than 18% vol. Please note that mixtures of alcohol and mixtures of alcohol and non-alcoholic beverages are also subject to excise duty, these are included in the premix family: art. 1613 bis of the CGI.

Non-alcoholic and sweetened beverages

In addition, some European Union member states, including France, impose specific duties on non-alcoholic beverages and contributions on sweetened beverages.

Natural mineral waters, spring waters and other drinking waters, laboratory waters, as well as carbonated or non-carbonated beverages not exceeding 1,2 % vol. delivered against payment or free of charge in casks, bottles or cans.

These duties and contributions are payable by manufacturers, importers and companies having to make intra-Community acquisitions on all quantities delivered on French territory. The same drink may be subject to several taxes at the same time.

Euro Excises offers you the complete handling of your files, allowing you to comply with the declarative obligations related to the marketing of soft drinks, sweetened beverages and mineral waters. We take care of the DAE management, the declaration and payment of French duties and contributions : Article 520 A of the General Tax Code, Article 1613 quater of the General Tax Code, Article 1613 ter of the General Tax Code

Les bières

Whether brown, blond, amber, sweet, strong or special, beers are included in two separate categories for tax purposes.

  • Beers with an actual alcoholic strength by volume not exceeding 2.8% vol. and blends (mixtures of beer and non-alcoholic beverages with an actual alcoholic strength by volume of between 0.5% and 2.8% vol.).
  • Beers whose alcoholic strength by volume exceeds 2.8% vol.

You can find the amount of excise duty in the table summarizing the different rates for drinks: Article 520 A

Alcoholic Beverages

Alcoholic Beverages

Alcoholic beverages include wines, spirits, ciders, pears, intermediate products, premixes and spirits. An economic activity involving alcoholic beverages is often accompanied by numerous excise regulatory issues.

Checks may still take place when goods are moved from one Member State to another. Excise duty is always payable to the Treasury of the Member State in which the goods are consumed.

The Public Health Code considers as alcoholic beverages any drink with an alcoholic content of 0.5% vol. or more.

Community legislation makes it possible to know the rates of alcohol and alcoholic beverages : Directive n°92/83/CEE, Directive n°92/84/CEE

You will find precise information in our section with the rights in force in France. These tariffs are raised each year by the government equal to the value of official inflation defined by INSEE.

An obligatory social contribution has been set up for drinks with an alcohol percentage higher than 18% vol. Please note that mixtures of alcohol and mixtures of alcohol and non-alcoholic beverages are also subject to excise duty, these are included in the premix family: art. 1613 bis of the CGI.

Non-alcoholic and sweetened beverages

Non-alcoholic and sweetened beverages

In addition, some European Union member states, including France, impose specific duties on non-alcoholic beverages and contributions on sweetened beverages.

Natural mineral waters, spring waters and other drinking waters, laboratory waters, as well as carbonated or non-carbonated beverages not exceeding 1,2 % vol. delivered against payment or free of charge in casks, bottles or cans.

These duties and contributions are payable by manufacturers, importers and companies having to make intra-Community acquisitions on all quantities delivered on French territory. The same drink may be subject to several taxes at the same time.

Euro Excises offers you the complete handling of your files, allowing you to comply with the declarative obligations related to the marketing of soft drinks, sweetened beverages and mineral waters. We take care of the DAE management, the declaration and payment of French duties and contributions : Article 520 A of the General Tax Code, Article 1613 quater of the General Tax Code, Article 1613 ter of the General Tax Code

Beers

Les bières

Whether brown, blond, amber, sweet, strong or special, beers are included in two separate categories for tax purposes.

  • Beers with an actual alcoholic strength by volume not exceeding 2.8% vol. and blends (mixtures of beer and non-alcoholic beverages with an actual alcoholic strength by volume of between 0.5% and 2.8% vol.).
  • Beers whose alcoholic strength by volume exceeds 2.8% vol.

You can find the amount of excise duty in the table summarizing the different rates for drinks: Article 520 A

Ask for an estimate

We will be more than happy to answer your questions and make an offer

  • Free-of-charge estimate
  • Contact our expert
  • Simple and effective
  • Response within 48 hours
  • No obligations
  • Competitive prices
  • Tailor-made estimate
  • No hidden fees
  • Multilingual service