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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Goods
Deliveries of goods outside the EU are exempt from VAT. Should certain conditions be met, an exporter can buy goods out of VAT when these goods will be exported.
Goods purchased outside the EU are taxable to VAT when entering the EU.
VAT paid at importation is deductible when these goods are used for an economic activity.
Services
The VAT regime applicable to delivery of services is more complex and depends on different criteria (type of services, location of the beneficiary of services, location of the services provider).
e-commerce
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