In the same statement of practice, the tax authorities relieved from the obligation to register for VAT in France, foreign suppliers who carry out only introductions of goods followed by local supplies of goods for which VAT must be self-assessed by their customers (sales of goods, supplies of goods to be assembled or installed).
From a theoretical viewpoint, the said foreign suppliers are required to maintain a VAT registration number and to file VAT returns and Intrasat returns in France as they are considered as carrying out VAT-exempt intra-EU acquisitions of goods followed by subsequent local sales in France despite the fact they do not have to self-assess VAT upon introduction or to charge VAT to their clients. As a first simplification, the tax authorities have already relieved the said operators from their obligation to file VAT returns. As a further concession, they have now transferred the liability of the Intrastat attached to the introduction of the goods on their client . As a consequence, in these circumstances, the foreign operators should not have to register for VAT in France. This concession is a real simplification but generates some practical theoretical and practical discussions notably about the invoicing process which implies to quote a VAT number and the way to justify the VAT exemption applicable in the country of departure.