VATLive > Blog > France > France delays EU exporter of record reforms

France delays EU exporter of record reforms for COVID-19

  • Apr 22, 2020 | Richard Asquith

France has joined the Netherlands in delaying a new EU rule that only EU-established businesses may act as the exporter of record on the customs exit declaration, and that they are party to the contract under which the goods are exported from the EU. This is based on European Commission's Delegated Regulation (EU) 2018/1063 of 16 May 2018.

France was due to implement the rule on 1 May 2020. However, due to the COVID-19 crisis, it is delaying the measure until 1 October 2020.

The practical impact is that only EU-resident businesses will be able to be entered in box-2 , as the exporter, of the standard customs departure documentation. As an alternative, non-EU exporters can have their freight forwarder stand in their place since they are a contracting party to the movement of the goods.

For VAT, the transaction is exempt. So the exporter may still declare the transaction in their French VAT return, and include their details, and VAT number, in the export document.

Germany, Belgium, Italy, Hungary, Lithuania and the Czech Republic have already imposed the restriction.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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