I’m not understanding this! If you are not TVA registered, then you can neither charge TVA on the price of your goods and services ( on behalf of the impots) nor claim it back on your purchases. Conversely, if being TVA registered entitles you to claim back TVA on your purchases, then surely, you will be expected to charge it on all your sales? How can you dip in and out of TVA registration to suit specific purchases? To avoid being charged double vat/tva, shouldn’t the goods be bought for export from the UK net of VAT and then TVA be paid on import into France?
correct.
also correct
I believe that to be the case too.
Your price in France will be TVA inclusive - it is required that you indicate that on your invoice by law. (sold to a TVA registered enterprise, they would not be ale to reclaim the TVA in consequence).
if it’s exported and sold as such then is it VATable?
Just to add it’s important not to mix together the different business regimes and tax situations.
In the case of an AE type structure, non TVA, you do not account for your purchases only your sales against two indicators - services and resale of goods - each has a different tax rate. Profit per se is not accounted for, only the total of sales against each category.
The simplest, accountants way of explaining how this works in a traditional trading company (not AE type) is by setting up what accountants/book keepers call simple T accounts - Debits on side and Credits the other side.
After each transaction, the Trial Balance should balance between Drs and Crs so it becomes more clear to view the structure.
if as an AE, it is immaterial as no account is taken of the TVA status of the item (as indicated in the above post).
Just to be clear, receiving a numéro TVA intracommuntaire does’t automatically make you TVA liable with the Fisc as a microentreprise (AE-style as Graham called it). It is just acting as an internationally traceable business number. It acts as evidence of the legitimacy of your company. It can also be used in place of registering on the RCS (le greffe) for your dealings with French companies though some traditional French companies still won’t work with AEs if they are not on the greffe.
If you do want to reclaim and pay TVA, you’ll need to inform you local SIE. You’ll need to do this when you pass the revenue thresholds, but you can also do it before reaching those limits if you think it is a benefit.
I had a conversation with another forum member who said that for them (reselling goods), it was simpler to just sign up and deal with TVA right from the start.
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UPDATE - It turned out that I had paid VAT because the order somehow had UK on it, when I spoke to the company they said that they shouldn’t have charged me VAT and refunded it. I have now paid the VAT and charges to DHL and they don’t seem to need a VAT number from me any more.
BUT - I had already applied for a TVA intracommuntaire on line and today I received this reply…
“Vous n’avez pas de numéro de TVA intracommunautaire puisque votre régime de TVA est la franchise en base de TVA.”
I’m not sure what this means, do I need an intra-community VAT Number
I am an autoentrepreneur, I do not charge VAT when I sell in Europe and UK, when I sell into UK under £135 I sell through Etsy and they collect the VAT, if the sale is over £135 the VAT is collected in the UK, I pay VAT when I buy things and and when I import things (I don’t claim it back).
Sorry for the late reply, at face value, it translates to.: you don’t have a VAT number since you are under the limit for being VAT liable.
It seems like there might have been some confusion at the SIE about what you were requesting. On the topic of TVA on sale of goods, I have no experience. I have only dealt with TVA on services, but Graham’s post above seems to deal with.
Try this pro forma letter
For the first section you would tick the option “assujeti non redevable” and then whichever matches your situation.