In France, subject to an authorization to be obtained from the tax center to which he is subject, a taxable person may acquire or import goods and services relating to these goods free of VAT:
- to an export delivery;
- to an exempt intra-Community supply;
- to a supply whose place of supply is in another Member State of the Community and which falls within the scope of the distance selling scheme or which concerns goods supplied after assembly or installation by the seller;
- to a natural gas or electricity supply located outside France.
To benefit from the purchase and franchise quota, the taxable person must make these supplies directly. The franchise benefits only the person who carries them out directly, and therefore excludes its suppliers.
The administration does not require that the goods that are the subject of the above transactions be identically those that have been received tax-free. However, the exemption may only apply to goods which may be supplied in the same condition or after processing.
On the other hand, goods constituting fixed assets for the company cannot be received under tax suspension.
The amount of purchases, intra-Community acquisitions, imports of goods and services that each company can make each year tax-free is equal to the amount of taxable supplies of goods made by the company during the previous year (this amount constitutes the duty-free purchase quota). As a reference year, companies may use either the previous calendar year or the last 12 months when it appears, during the year, that the deliveries concerned made during that period are higher than those of the previous calendar year.
To benefit from this provision, the persons concerned must, as the case may be, send to their suppliers or hand over to the Customs service a certificate, endorsed by the tax department to which they belong, certifying that the goods are intended to be supplied, in their current state or after processing, with a supply referred to above or that the services provided relate to these goods.