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Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses

By Michel Guichard, Odile Courjon, Bertrand Jeannin, William Stemmer, Nicolas Kazandjian, Vanessa Irigoyen, Anne Gerometta, Marie Manuelli, Delphine Nicault, Mélanie Michenot / 26 June 2016

From 22 June 2016, it is possible for companies established in the EU for using opt to use the reverse charge for VAT due upon impor-tation. There are no particular criteria to be fulfilled other than simply making the option.

However, the government has recently proposed, with a new bill (“Sapin II”), the re-introduction of a pre-authorisation system for EU businesses other than those which have Authorized Economic Operator status. This bill is currently being debated in the French Parlia-ment and could be released before the end of July.

Companies established in the EU who wish to opt for this regime must do so as soon as possible in order to benefit from the simplified procedure.

Tags: Authorized Economic Operator (AEO), Law on the 'Economie Bleue', VAT on Importation, EU Businesses

Michel Guichard

Michel Guichard, as a Partner, was responsible for the Indirect Tax (VAT Customs) practice and then for the Tax Litigation practice dedicated to assisting clients in national and EU litigation. […]

Odile Courjon

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. He regularly assists his clients in the […]

William Stemmer

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Anne Gerometta is Indirect Tax Partner of Deloitte Société d’Avocats. She advises international groups on their indirect tax issues. Anne notably assists operators from the Financial Sector – bank, insurance […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]

Mélanie Michenot