01 — Businesses in Belgium, Luxembourg and the EU
A business established in another EU country that provides a valid EU VAT number is in principle invoiced without VAT for goods shipped from France; it declares and pays VAT in its own country. The seller checks the number in VIES and keeps proof of transport. Without a valid number, the seller’s country VAT applies, so give us your VAT number at quote stage.
02 — Private customers in the EU
For distance sales of goods to consumers in other EU countries, a single €10,000 annual threshold applies to all the seller’s relevant sales. Below it, the seller’s country VAT may apply; above it, the customer’s country VAT applies, declared through the One-Stop Shop (OSS). The rate applied to your order is stated on the quote.
These are general principles with exceptions; they depend on each company’s situation. Confirm with your accountant; we state the VAT treatment on each quote.
03 — Monaco: as in France
Monaco forms a single VAT territory with France: deliveries are invoiced with French VAT and no customs formalities. Local permits for works remain specific to the Principality.
04 — Switzerland: an export
Switzerland is outside the EU. Delivery from France is an export, exempt from French VAT if exit is proven. On arrival, the customer pays Swiss import VAT (standard rate 8.1% since 1 January 2024) and clearance costs, unless the sale is made duty paid. The Incoterm on the quote (for example DAP or DDP) states who bears these costs.
| Destination | Business customer | Private customer |
|---|---|---|
| Belgium, Luxembourg, other EU countries | Zero-rated, reverse charge (valid VAT number) | French or customer-country VAT depending on the €10,000 threshold |
| Monaco | French VAT | French VAT |
| Switzerland | Export without VAT; Swiss import VAT | Export without VAT; Swiss import VAT |
05 — When installation or works are included
As soon as delivery includes assembly or installation, or a fit-out is carried out on site, the rules change: these operations are in principle taxable in the country where the property is located. Depending on the country, this means reverse charge by the customer or local VAT registration of the supplier. It is checked before signing, project by project.