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VAT on a sale in France

We are registered for VAT in France. What is VAT if we buy from Spain and sell in france

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We buy meat from a Spanish company, DAP incoterms to France.  We process these goods in France and sell EXW in France. We have UK and French VAT registrations. 

Presumably interEU acquisition is zero rated from Spain to France. Then we make a domestic supply in France, at 5.5%.

Or can we treat it as an export using our GB registration, but we aren't moving goods from UK to France?

 

We used to rely on directive 2006/112/CE so could zero rate sales in France. But that's no longer applicable?

 

Thanks in advance

 

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By graemeban123
09th Jan 2021 19:46

Try asking your accountant.

If your are they accountant, admit you don't know and advise your client to move to someone who does understand the rules. Whilst this comment may appear rude I don't mean it that way. If you don't know it saves you getting it wrong and any future potential claim against you.

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By jasonowsky
09th Jan 2021 20:03

Many thanks but I'll take my chances on here

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JCACE
By jcace
10th Jan 2021 19:12

Doesn't sound like you're making an export and doesn't sound like you've been making intra-community supplies. Might be worth taking specialist advice on this, as has been suggested.

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Replying to jcace:
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By jasonowsky
11th Jan 2021 00:21

I just read through eu directive 2006/112 , and article 194 is perfectly clear that we can still get our French TVA registered customer to be responsible for both the output and input VAT, and not charge it on our invoices. So all good. Our departure from the EU does not change that.

Just required a bit of reading around

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