Conditions of the sale in tax-free

In order to benefit from the VAT exemption (or tax exemption), the buyer must meet the following 3 conditions:

• Sa habitual residence or sound home must be located, on the date of purchase, outside theEuropean Union (which also includes Overseas Departments and Regions).
• Must be old enough to 16 years minimum.
• The duration of his passage in France must be less than 6 months.

Territorial exceptions

It may happen that States or territories in theEU either considered outside the EU in terms of VAT, which allows their nationals to benefit from the tax exemption.

Conversely, some states or territories outside the EU are there considered included, which then prevents any tax relief.

Products eligible for tax relief

VAT exemption is possible for a wide variety of goods, such as perfumes, chocolate, crockery, electronic cigarettes and e-liquids, etc.

Products requiring additional formalism

There are also products that require a additional formalism. This is the case, for example, with alcoholic beverages, which must be accompanied by the receipt when they are exported in a certain quantity. Category C and D weapons and ammunition may also be zero-rated provided they have obtained an export authorization or license.

Products excluded from tax relief

Some services or goods are, however excluded the tax exemption: these are for example manufactured tobacco, weapons and ammunition of categories A and B, cultural goods, certain means of transport for private use (karts, snowmobiles, ULM...), petroleum products, etc...

Purchases of a personal nature

The purchase must correspond to a retail of a tourist nature. Thus, a purchase for professional use or corresponding to a supply commercial cannot benefit from the tourist tax exemption.

Products transported outside the EU

VAT relief is only possible when the following conditions are met:

• The goods must be transported outside the European Union (EU), by the buyer, in his personal luggage. Exemption is therefore not possible if the goods are handed over to a carrier for removal from the EU.
• The goods must not be consumed or used on EU territory.
• Goods must be taken out of the EU before the end of the 3^e month after date of purchase.

Minimum Purchase Amount

Purchases TTC: titleContent must be of an amount greater than €100 TTC: titleContent to benefit from the exemption.

It can be multiple properties purchased in one or more stores, in a maximum period of 3 consecutive days from 1^er purchase.

However, when purchases come from several brands, the exemption is possible in the following cases:

• If the different shops are in the same city and are identified under a even Intra-Community VAT number.
• Or if the different shops are located in a same mall (provided that all transactions to be zero-rated are included TTC: titleContent on the same slip of sale).

Independent management of BVEs by the merchant

The merchant who offers the tax exemption to his customers can decide to manage the BVE: titleContent, independently, via the PABLO-I interface. This management includes all aspects of the tax refund procedure (general follow-up, VAT refund, provision of forms dedicated to the back-up procedure, etc.).

Management of EVBs by a tax refund operator

The merchant can choose to go through a tax refund operator. This allows it to fully delegate the procedure for managing BVE: titleContent once it has been created (general follow-up, VAT refund, provision of forms dedicated to the rescue procedure, etc.).

The merchant chooses his operator depending on the type of contract it wishes to subscribe to:

• Billing Agreement : the operator is simply mandated to follow up the procedure. Once the customs formalities have been correctly carried out by the buyer, the trader will refund the VAT minus his management costs.
• Subrogation contract : the goods are transferred by the trader to the operator who then resells them immediately to the customer. The operator then manages the entire tax refund procedure.

1Inform the buyer

The merchant who offers the tax exemption to his buyers must provide them beforehand certain information :

• Type of tax refund procedure (directly by the merchant or via a tax refund operator)
• Amount of VAT payable
• Amount of VAT to be refunded at the end of the procedure
• Amount of any management fees charged
• Formalities to be completed when leaving the European territory, in particular the validation of the BVE: titleContent by customs services (also known as the customs visa), or the obligation to submit a paper version of the OAE if the buyer EU: titleContent by a Member State other than France
• Prohibition for the buyer to consume or use before its actual exit from the territory of EU: titleContent. (In the event of a customs inspection, the absence or use of only one of the goods mentioned on the voucher will result in the cancelation of the voucher in its entirety, and the purchaser will no longer be able to obtain a tax refund)
• Sanctions applicable in the event of non-compliance with or irregularity in the tax refund procedure
• Possible payment of duties and taxes if the buyer subsequently wishes to exchange or be reimbursed for his purchase

2Check certain conditions of the tax exemption

The merchant must, when buying and under his responsibility, check 2 of the conditions of the tax refund: age and the place of residence of the buyer.

It shall carry out this check by means of the valid identity document of the customer. These can be different documents: passport, residence permit, tourist visa, consular card or resident permit.

3Edit the Export Sales Note (EVB)

The BVE: titleContent is the only document to be sent to the customer.

It is created by the merchant at the time of purchase, even if the latter uses a tax refund operator to ensure its management and monitoring.

This step simply requires a computer, an Internet connection and possibly a printer.

The merchant must first join the PABLO-I teleprocedure service.

2 types of EVB

The type of EVB to be delivered to the buyer depends on whether or not a tax refund operator during the procedure. However, the merchant does not need to choose a type of form to create the OAE. The PABLO interface guides it directly to the form adapted to its situation (procedure with or without tax refund operator).

Content of the OAE

In the PABLO-I interface, creating a new BVE: titleContent requires the merchant to seize a number of information :

• Information about the buyer (identity, presentation of the original identity document, with the number and date of validity, complete address...)
• Details of the goods purchased, item by item (category, description, price including VAT, VAT rate...)
• Payment method used (credit card, cash...)
• Desired VAT refund method (bank transfer, credit card...). The merchant must request the buyer's bank details if necessary.
• Information about the trader (name, VAT number, email address)
• Amount of any management fees
• information on the tax refund operator when the merchant has chosen this method of BVE: titleContent

4Hand over the BVE to the buyer

The merchant must then give the EVO to the buyer, either in version printed, or in version dematerialized (sending by email), at the latest 3 days after the date of purchase. In the case of online purchases, the date of delivery or delivery to the buyer is the starting point of this period.

This transfer of the BVE to the buyer allows him to validate it when leaving the EU territory. Once the validation has been obtained, the merchant must refund the VAT that the customer paid when purchasing.

5Refund the VAT after validation of the voucher

The VAT paid by the customer can only be refunded once the BVE: titleContent validated when leaving the territory.

The validation (or customs endorsement) of the BVE must be carried out by the buyer where it leaves the territory of the EU for good (port, airport, border station, road exit point...).

The customs visa can be obtained in one of the following 3 ways:

• Electronic Visa : the buyer presents its EVB at one of the PABLO electronic terminals at the point of exit from the EU territory. Obtaining the visa is automatically communicated to the merchant who can then refund the VAT.
• Manual Visa : the buyer presents his BVE to the customs authorities who stamp it (customs visa). He must then return to the merchant the BVE stamped by the customs in order to obtain his VAT refund.
  This manual endorsement is necessary in particular in case of unavailability of PABLO terminals or in case of emergency validation procedure.
• Post-clearance visa : this is an exceptional procedure, possible only when the buyer does not have or obtain one of the 2 visas (manual or electronic) when leaving the territory of theEU: titleContent. The absence of a visa must be due to a reason unrelated to the buyer (for example, unavailability of PABLO terminals or absence of customs service). The procedure is carried out at the Embassy of France or at a French consular service of the country where the buyer resides.

Customs services shall make available to purchasers a explanatory note. This document details, in 9 languages, the different ways of obtaining the customs visa for their BVE in normal procedure.

1Request a Cerfa paper form

The emergency procedure shall be carried out by means of a BVE: titleContent as a cerfa form paper. The merchant cannot obtain it alone, and must request it in one of the following 2 ways:

• Where the trader has delegated the follow-up of the tax refund procedure to a operatorHowever, the paper form must be requested from the applicant. The EVB to be used in this case corresponds to the cerfa No 10096*07 (the online version of this OAE is for information purposes only)
• When the merchant manages himself the tax refund procedure, he must request this form from a approved printer. The latter will issue it to him on presentation of a proof of registration. The EVB to be used in this case corresponds to cerfa No. 15906*03.

Each form consists of 3 copies : the trader, the purchaser and the customs authorities each collect a copy.

2Comply with certain obligations (merchant)

The salvage procedure requires the trader to comply with certain obligations.

Notify the customs service

Within 48 hours of receipt of the paper form, the merchant must warn the customs service at pablo-secours@douane.finances.gouv.fr indicating the following information:

• Grounds for recourse to the rescue procedure
• Date of issue of first BVE: titleContent issued under this procedure
• Estimated duration of the malfunction (the use of the emergency procedure may not exceed five days).

Hand over documents to the buyer

The merchant must also deliver to buyer :

• 2 copies of the OAE (one copy to be retained and one for customs)
• The explanatory memorandum on the methods of validation of the OVE
• An envelope freed to the address of the trader

3Have the EVO validated and reimburse the buyer

Once all these documents have been delivered to the buyer, the latter will then have to validate his BVE: titleContent by customs when it was released from theEU. His VAT refund can only be made by the merchant when he has received this BVE validated by the customs.

the buyer has 6 months from the date of purchase to return the validated EVO. (The merchant must keep it for 10 years).

Customs visa (VAT-free) - Notice for travelers (back-up procedure)

Directorate General of Customs and Indirect Duties

Pour en savoir plus

Customs services shall make available to purchasers a package leaflet. This document details, in 9 languages, the different procedures for obtaining the customs visa for their BVE (emergency procedure).

Consult the list of approved printers (BVE - emergency procedure)