FRA9 FILE · Import, export & customs
Import and export VAT
Understand VAT flows without confusing tax and duty.
See the essentials at a glance
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Reading time estimates the main text; tables, tools, references and questions take additional time.
key points: Import · Exonération · Reverse charge · Preuve
The subject in plain language
Import and export VAT is easier to understand through four anchors: Importation · Exonération · Autoliquidation · Evidence. Before deciding, define the objective, timeline, full budget and who owns each formality.
Essential steps
First confirm that the project is eligible, select the right structure or regime and prepare evidence. Do not sign a major commitment before identifying conditions, approvals and exit options.
Costs, risks and documents
The headline price is rarely the total cost. Add tax, advice, finance, insurance, compliance, delays and contingency. Keep a clear document trail for banks, notaries, customs or public authorities.
For an international investor
Nationality, tax residence, immigration status, source country of funds or goods and international agreements may change the route. Owning property does not automatically create residence rights.
Sources and checks
Rules and figures change. Check the current version with Service Public Entreprendre, Business France, French Customs, INSEE or Notaires de France. FRA9 provides a decision map, not individual legal or tax advice.
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