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

Excise duty in France & VAT management
Introduction

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.

Table of Contents

The online sale of excisable products may concern several situations:

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.

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:

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;
  • Le numéro d’identification, le nom, la dénomination ou la raison sociale et l’adresse de votre représentant fiscal ;
  • 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 in my customer's Members State even though I have purchased the excise included product from mu supplier? Isn't this a 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.

Why use our Service to be your tax representative / tax agent?

Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.

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