TLDR: No. Authors of intellectual works are not exempt from VAT on import, even if they benefit from the franchise en base for their activity in France. This franchise only covers domestic operations related to their activity and has no effect on VAT due on import.
The franchise en base does not apply to imports
The franchise en base granted to authors of intellectual works and artists in France exempts them from paying VAT for certain operations related to their activity, subject to turnover conditions. However, this exemption is strictly limited to the supply of goods and provision of services carried out in France as part of their professional activity.
VAT on import remains due
VAT on import is a separate obligation, governed by autonomous rules. It applies as soon as goods are imported into France, regardless of the tax regime of the buyer or importer. No text provides for a specific exemption for authors of intellectual works in this context.
Distinction between tax regimes
It is essential to distinguish between:
- The franchise en base regime (applicable to domestic operations);
- The general VAT rules on import (applicable to any introduction of goods into France).
The former has no impact on the latter.
No specific exceptions or thresholds
No exemption, exception, or value threshold is provided for authors of intellectual works regarding VAT on import. The obligations remain those applicable to any taxable person.
Declarative obligations and payment
The author or artist importer must declare and pay VAT on import according to the general procedures, even if they otherwise benefit from the franchise en base for their domestic activity.
Special cases and limits
The franchise en base does not extend to import operations, whether the goods are related to professional activity or personal use. No distinction is made between the types of works or goods imported.
Reminder of general principles
VAT on import is due by the recipient of the goods or their representative, in accordance with the provisions of the general tax code. Authors of intellectual works do not benefit from any derogation to this principle.