How to invoice for export in E-commerce
In the development of an e-commerce site, export sales represent an important growth vector. Like all sales, an invoice is issued to the end customer. To comply with the rules of VAT and customs export we have prepared this article that explains how to establish the fatures for your e-commerce sales to export.
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- Reading Time : 6 min.
What is an export?
An export is a shipment of goods to a country outside the European Union. Deliveries of goods shipped or transported outside the European Union by the seller, or on his behalf, are exempt from VAT. Example: A French company sends goods to Switzerland, this operation is considered as an export.
It is essential to make the difference between export and intra-Community delivery. In the first case, it is a shipment to a third country. In the second case, the goods are destined for a country within the European Union. For more information on intra-Community deliveries, see our page on this subject.
Eurofiscalis is a tax firm specialized in all tax and customs issues related to international VAT. For any questions regarding our services, please contact our specialists
How to issue an invoice exempt from VAT for export for an e-merchant?
In order to issue a VAT-exempt invoice, you must provide proof that the goods have left the European Union. The proofs can take several forms. Here is a non-exhaustive list of the most commonly used proofs:
- Electronic certification of the exit from the EU territory within the framework of the dematerialized export customs declaration (copy/print screen of this electronic attestation or paper copy of this declaration in Exit status);
- Copy No. 3 of the SAD stamped by the customs office of the EU exit point if the paper procedure is used;
- A copy of the invoice of the taxable exporter stamped by the customs declarant and annotated with the references allowing the identification of the corresponding customs declaration;
- SAD in common law stamped on exit.
How to invoice for export in distance selling?
The VAT rules for distance selling only concern goods sold by a taxable company established in the European Union to an individual located in another Member State. When the transaction concerns an export, the rules applicable to distance selling are no longer concerned.
However, it is important to make sure that the goods are really shipped to the United States. Keep the export receipt (see above) and mention on the sales invoice the VAT exemption: Article 262-1 of the French General Tax Code (CGI)
Some countries have specific requirements, we recommend that you include as much information as possible on your invoices, for example:
- Delivery address if different from the billing address,
- Origin of the products,
- Reference of the order,
- Condition of the delivery (incoterm),
- Customs code of the products,
- Method of payment.
Export invoicing: important information
It is important to know that the buyer may be charged customs duties and other fees related to the import of the goods into his country. Depending on the type of goods and the country of export, taxes inherent to the buyer’s country will be claimed upon delivery of the goods. To find out about the customs duties of your products in the destination country, you should contact the customs department of the country concerned.
Eurofiscalis is a tax firm specialized in all tax and customs issues related to international VAT. For any questions regarding our services, please contact our specialists
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