- Exportation refers to delivering goods outside the EU by the seller, buyer, or on their behalf
- Article 262-I of the General Tax Code exempts export of goods from VAT
- To benefit from VAT exemption, supplier must comply with accounting obligations and prove export
- Valid proofs for export include electronic certification of exit, export customs document, or alternative proofs
- Customs proof of export includes electronic exit certification or third copy of export customs document
- Alternative proofs include import customs document in destination country and transport documents for goods
- Consistency must be established between declarations and exported goods for proof to be valid
Source: vat-solutions.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
