The advantages of the VAT quota
In existence since 1993, this system allows certain companies to benefit from a definite cash flow gain. Indeed, such that they do not have to pay input VAT.
However, the quota is limited to certain goods and services acquired in France or abroad (EU) that are intended for:
– an exempt intra-community supply
– delivery within the European Union for distance selling
The number of duty-free purchases that can be made each year is equal to the number of deliveries made during the previous year.
For all undertakings, a certificate must be provided to suppliers before delivery or invoicing in order to show that the products are intended for operations making them eligible for the VAT quota.
It should be noted that entitlement to duty-free imports is subject to the presentation of an import notice to the customs service, model A I 2.
Our team is at your disposal to obtain the VAT exemption and to present your file to the administration.
For more information, please email [email protected]