Distance selling of alcoholic beverages is subject to VAT and excise duties. These excise duties are indirect taxes on the consumption of certain products, such as alcohol and alcoholic beverages. They are calculated by applying a rate according to the type of drink.
DO YOU SELL ALCOHOLIC BEVERAGES TO FRENCH INDIVIDUALS FROM ANOTHER EU MEMBER STATE?
VAT on sales to French individuals is still due in France, from the first euro. Therefore, the seller must have a VAT number in France, regardless of the amount of his sales there.
If the seller is established outside the European Union, the latter is obliged to appoint a tax representative in France.
If the seller is established inside a Member State of the European Union, they have the possibility to assign a tax agent in France.
Unlike VAT, excise duties on sales to French individuals are always due in France, from the first euro.
Foreign sellers (including those established in a Member State of the European Union) must compulsorily designate a tax representative in France.
The goods must imperatively circulate under cover of a Simplified Accompanying Document (DSA) on which appears a number delivered by the French customs. This number makes it possible to certify that the excise duties have been registered with French customs.
Excise duties on sales do French individuals are always due in France, from the first euro.
Excise duties must be recorded at French customs even before the shipment of goods from the Member State of dispatch.
To facilitate your administrative procedures related to excise duties, ASD Group takes care of all the customs formalities related to the distance selling of alcoholic beverages, and assists you in your declarative procedures and long term operations.