VAT Exempt Imports in France: Harmonisation of Formalities

A public consultation was launched on 25 February 2026 concerning clarifications published in the BOFIP (Official Public Finance Bulletin) regarding the scope and formal requirements applicable to purchases made under the VAT exemption scheme provided for in Article 275(I) of the French General Tax Code (CGI).

Open until 25 May 2026, this consultation allows concerned professionals to submit comments on the harmonisation of rules applicable to VAT-exempt imports and intra-Community acquisitions. It also aims to clarify that Article 275 of the CGI applies exclusively to VAT and no longer to other taxes or duties.

Background: Transfer of VAT Collection on Imports

Following the transfer of responsibility for the collection of import VAT from the Directorate General of Customs and Indirect Duties (DGDDI) to the Directorate General of Public Finances (DGFiP), practical procedures have evolved.

The former import certificate A.1.2 (CERFA No. 10987), previously required to benefit from VAT exemption on imports, has been replaced by a certificate aligned with the model already applicable to intra-Community acquisitions.

The objective is to harmonise declarative formalities and simplify administrative procedures for businesses.

Two Types of Certificates Now Distinguished

To benefit from the VAT exemption scheme, two formal requirements are now distinguished:

• a certificate for VAT-exempt purchases carried out in France;
• a certificate for VAT-exempt imports and intra-Community acquisitions.

These certificates must be issued before the chargeable event or the VAT becomes due, drawn up in duplicate, quantified and endorsed by the tax authorities, unless a waiver has been granted.

In certain cases, the tax authorities may require a financial guarantee.

Operators must retain these documents in their accounting records in order to justify the application of the exemption in the event of a tax audit.

Transactions Eligible for VAT Exemption

In accordance with Article 275(I) of the CGI, taxable persons may receive or import goods free of VAT — as well as services relating to those goods — where they are intended for:

• export supplies;
• VAT-exempt intra-Community supplies;
• supplies deemed to take place in another EU Member State under the distance selling regime or involving goods supplied after installation or assembly;
• supplies of natural gas or electricity deemed to take place outside France.

Annual Quota

The benefit of the VAT exemption is subject to an annual quota.

This quota corresponds to the amount of eligible supplies carried out during the previous calendar year. It constitutes the ceiling within which purchases, imports or intra-Community acquisitions may be made free of VAT.

Particular attention should be paid to monitoring this threshold in order to avoid any excess that could result in a VAT reassessment.

Supporting Businesses

BTOBNICE assists companies with their VAT obligations in France:

• Fiscal agent for French companies
• Fiscal representative for non-EU companies
• Permanent or ad hoc tax representative for EU companies

Our VAT specialists remain at your disposal for any further information: contact@btobnice.com

Source : BOFIP