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Imports by a micro-entrepreneur: what are the rules?

Verified 09 mai 2019 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

The micro-entrepreneur shall be subject to the customs and tax arrangements applicable to imports. He must register as an importer and make customs declarations. It benefits from the VAT exemption system, which means that it is exempt from paying VAT on its sales operations, but cannot make any deduction from VAT on imported goods and services for the purposes of its business.

When selling, the microentrepreneur shall indicate on the invoices or any other document in lieu that it is likely to issue the statement: « VAT not applicable, Article 293 B of the CGI ».. In this case, he pays VAT on the goods he imports without being able to deduct it, as for his own purchases made in France.

  FYI : the micro-entrepreneur shall pay VAT on goods imported from third countries as soon as the chargeable event occurs and the tax becomes due at the time when the goods are considered to be imported. In this case, he must pay VAT on the goods he imports without being able to deduct it, as for his own purchases made in France.

The micro-entrepreneur must apply to the customs office of territorial competence in order to be registered in the Community database of economic operators EORI (Economic Operators Registration and Identification). This number shall be used as an identifier in relations with the customs authorities and for completing customs formalities on importation.

The amount of customs duties is determined by the species, origin and value of the imported goods.

When importing goods, the micro-entrepreneur is liable for the VAT and, where applicable, for the taxes or contributions which are equivalent to him.