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ASD GROUP > SERVICES > Excise duties for distance selling of alcoholic beverages

Excise duties for distance selling of alcoholic beverages

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WHAT ASD GROUP CAN DO FOR YOU

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.

  • Analysis and ControlDetailed monthly analysis and control of all your billing flows
  • Entry and verificationEntering and verifying the conformance of invoices and customs nomenclatures
  • Customs nomenclatureSearch and verification of customs nomenclature
  • AssistanceAssistance during an administrative or customs control

DISTANCE SELLING OF ALCOHOLIC BEVERAGES

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

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.

EXCISE DUTIES

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.

POINTS TO REMEMBER

  • Excise duties on sales do 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.
  • Excise duties must be recorded at French customs even before the shipment of goods from the Member State of dispatch.
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