Application of VAT
1. Territoriality
VAT is territorial in nature.
Whether your packages are subject to VAT thus depends on the delivery destination. This calculation is performed automatically when you place your order.
2. France
All companies, regardless of their legal status and tax structure, are subject to the application of VAT.
The same therefore applies to the self-employed who, even if they do not charge VAT on their services, are liable to be charged VAT on their purchases.
3. Monaco
All companies, regardless of their legal status and tax structure, are subject to the application of VAT.
The same therefore applies to the self-employed who, even if they do not charge VAT on their services, are liable to be charged VAT on their purchases.
4. DROM
The DROMs (Guadeloupe, Martinique, Guyana and Reunion) are considered export territories.
Orders placed via the UTOPYA site are therefore not subject to the VAT applicable in mainland France. However, import tax will be levied at the time of import (rate and methods dependent on the territory).
To benefit from this arrangement, the delivery must occur strictly in the export territory. Any delivery on French soil (by freight forwarder for example) will be subject to VAT, even if the order is intended for export.
5. COM
The COMs (Mayotte, Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélémy) are considered export territories.
Orders placed via the UTOPYA site are therefore not subject to the VAT applicable in mainland France. However, import tax will be levied at the time of import (rate and methods dependent on the territory).
To benefit from this arrangement, the delivery must occur strictly in the export territory. Any delivery on French soil (by freight forwarder for example) will be subject to VAT, even if the order is intended for export.
6. French Polynesia, New Caledonia
French Polynesia and New Caledonia are considered export territories.
Orders placed via the UTOPYA site are therefore not subject to the VAT applicable in mainland France. However, import tax will be levied at the time of import (rate and methods dependent on the territory).
To benefit from this arrangement, the delivery must occur strictly in the export territory. Any delivery on French soil (by freight forwarder for example) will be subject to VAT, even if the order is intended for export.
7. Switzerland
Orders placed via the UTOPYA site for delivery to Switzerland are not subject to French VAT.
However, import tax will be levied at the time of import (buyers should check rates and methods).
To benefit from this arrangement, the delivery must occur strictly in Switzerland. All deliveries on French soil will be subject to VAT, even if the order is intended for a customer registered in Switzerland.
8. European Union
Clients can expressly request that intra-community VAT procedures be applied by providing its intra-community VAT number to UTOPIA's customer service team. If the latter is valid, the client will be exempt from French VAT on future orders.
Orders placed before the client makes this request cannot be modified and the French VAT charged cannot be refunded under any circumstances.