TLDR: The special scheme applies to non-taxable legal entities, taxable persons carrying out only transactions that do not entitle them to deduction, and farmers under the flat-rate refund scheme, provided that the amount of their intra-Community acquisitions (excluding new means of transport and excise goods) did not exceed €10,000 in the previous year or does not exceed this threshold in the current year. This scheme does not apply to excise goods or new means of transport. Beneficiaries may opt for the general scheme. The end of the special scheme requires a declaration and VAT identification.
Persons eligible for the special scheme
The special scheme concerns:
- non-taxable legal entities for VAT purposes in relation to the acquisition activity;
- taxable persons who carry out exclusively transactions that do not entitle them to deduction;
- agricultural operators under the flat-rate refund scheme (Articles 298 quater and 298 quinquies of the French Tax Code - CGI).
Threshold condition
The scheme applies only if the total amount of intra-Community acquisitions of goods, excluding new means of transport and excise goods, has not exceeded €10,000 (excluding VAT):
- during the previous calendar year;
- or during the current calendar year at the time of acquisition.
Exclusions from the special scheme
The special scheme does not apply to intra-Community acquisitions of:
- new means of transport;
- excise goods (alcohols, alcoholic beverages, mineral oils, manufactured tobacco).
Option for the general scheme
Persons eligible for the special scheme may opt to pay VAT on their intra-Community acquisitions, thereby subjecting themselves to the general scheme (Article 260 CA of the CGI).
End of the special scheme
The special scheme ceases as soon as:
- the amount of intra-Community acquisitions (excluding exclusions) exceeds €10,000;
- the legal entity becomes subject to VAT;
- the taxable person carries out transactions that entitle them to deduction;
- the agricultural operator is no longer under the flat-rate refund scheme.
In these cases, the person must declare that they are making intra-Community acquisitions (Article 286 bis of the CGI) and is identified for VAT purposes by an individual number (Article 286 ter of the CGI).
Declarative obligations for means of transport
Persons not benefiting from the special scheme must, for each intra-Community acquisition of means of transport (new or second-hand), file declaration no. 3310-CA3-SD (CERFA no. 10963). This form is available online at impots.gouv.fr.
Special cases
Intra-Community acquisitions of second-hand goods, works of art, collectors' items or antiques are not subject to VAT if the seller or the taxable person is a reseller who has applied, in the Member State of departure, the provisions of Directive 2006/112/EC (Articles 312 to 325 or 333 to 341).