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V3175-23 11 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

French VAT number required to apply exemption on transfers of goods to another Member State

A company sends goods to France for sterilization treatment and exports them from there to England. The DGT analyzes whether it must obtain a French VAT number for these operations.

The question raised

Question posed: Whether, as a consequence of performing the aforementioned operations, the applicant must obtain a French VAT number for the export of the goods to England.

The DGT's ruling

The transfer of goods to France is considered an operation assimilated to an intra-Community supply of goods. For said transfer to be exempt from VAT, the company must possess a VAT number granted by the administrations of both Spain and France. It is the responsibility of the French authorities to determine the requirements for obtaining said identification number and to declare the intra-Community acquisition within their territory.

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