You have just purchased a vehicle that you have to transport abroad. In principle, the exports of goods or vehicles to countries outside the European Union (EU) are exempt from VAT (at the time of customs clearance), subject to certain formalities, including a declaration (EXA) with the customs office.
The customs services are responsible for verifying the actual exit of the goods declared at customs and issuing the title which justifies the export. For the exemption to be applicable, you must be able to provide proof that the concerned goods left the European Union territory, from France or another member state.
The VAT exemption applies particularly to the supply of goods to export territories by taxable persons for VAT purposes (seller and buyer not established in France). Mainly, certain territories states of the EU, the overseas territories, and the territorial collectivities of Saint-Pierre and Miquelon are part of the export territories.
For this purpose, certain formalities must be completed. Among others things, you will have to:
- - have an EORI number (Economic operators registration and identification);
- - record the business transaction in the accounting books;
- - complete an export declaration (EXA), which is the third part of the single administrative document (SAD) and is stamped/endorsed by the customs office.
To obtain the EORI identifier, the cerfa 13930*01 form must be filled in from:
- - the customs office that manages your approval as part of in-house clearance procedure;
- - or the economic action pole (EAP) of the customs regional direction for a normal procedure.
The single administrative document (SAD) must be completed for each export. It will be stamped by the customs authorities during the various customs clearance procedures. You must keep Section 3, without which the VAT exemption cannot apply.
In order to establish the export declaration (EXA), we need:
- - Copy of the car registration document
- - Invoice with destination address of the concerned country
- - Copy of passport
- - Certificate of sale
- - Certificate of non-pledge (free of charge from the government website https://siv.interieur.gouv.fr/)
Once all these documents are in hand, you must come with your vehicle at our customs office located in Nice.