TLDR: For intra-Community transactions involving new means of transport, the seller must justify the dispatch or transport outside France with direct or indirect evidence. The buyer must provide, for the tax certificate visa application, the invoice (or equivalent document) with the identification details of the means of transport and the taxable amount, as well as the foreign registration certificate if applicable. For vessels intended for French registration, the certificate of deletion from the foreign register is mandatory.
Justification of dispatch or transport
The seller must prove the actual dispatch or transport of the goods outside France. Evidence may be direct (transport document, carrier’s invoice, insurance contract) or indirect (commercial correspondence, purchase order, written confirmation of receipt by the buyer).
If the seller arranges the delivery or transport themselves, they must hold two non-contradictory pieces of evidence issued by independent parties.
Documents to be provided by the buyer for the tax certificate
To obtain the tax certificate visa, the buyer must submit:
- the original and a copy of the invoice or equivalent document, issued by the seller, containing the identification details of the means of transport and the tax base;
- the original or a copy of the registration certificate issued abroad, if the means of transport was registered there.
Special case for vessels intended for French registration
For vessels intended to be registered in France, the buyer must also provide the original certificate of deletion from the foreign register. This document must accompany the tax certificate visa application.
Documents for transactions between professionals
For supplies of means of transport between taxable persons regularly subject to VAT (e.g., manufacturer to dealer), the identification details of the means of transport may appear on documents attached to the invoice. The invoice must, where applicable, indicate the date of issue of the first certificate of airworthiness or the export certificate of airworthiness.
Retention of evidence by the seller
The seller must retain documentary evidence proving the dispatch or transport of the goods outside French territory. Such evidence may include commercial confirmation of receipt of the goods in another Member State, copies of transport and/or insurance documents held by the buyer, or any other equivalent evidence.
Guarantee pending documents
In the absence of supporting documents, the seller may request a guarantee from the buyer equal to the amount of VAT that would be due if the exemption were not applied.