How to invoice exports in e-commerce

Do you charge VAT to a customer outside the EU?

No. A sale to a customer based outside the European Union is exempt from VAT. Supplies of goods dispatched outside the EU by the seller, or on the seller’s behalf, fall outside the scope of French VAT under Article 262-1 of the CGI.

In practice, if your French online shop ships a parcel to Switzerland, the United States or the United Kingdom, you issue an invoice net of VAT, and you state the reason for the exemption on it. The practical steps for invoicing a Swiss client show exactly how this principle works.

This rule applies to a private customer (B2C) just as much as to a business (B2B). For exports, the type of customer does not change the French VAT treatment: what matters is that the goods physically leave the EU.

Export or intra-Community supply: don’t confuse the two

An export concerns a third country; an intra-Community supply concerns another EU Member State. Both are exempt from VAT, but the rules, the evidence and the filings differ.

For an intra-Community supply you sometimes have to apply the VAT of the arrival country, so check the EU VAT rates before you set your selling prices. For EU B2C sellers, the VAT OSS scheme simplifies multi-country reporting.

The 5 items to show on an export invoice

An e-commerce export invoice has to go beyond the usual invoice details, because it doubles as a customs document. The more precise it is, the smoother the clearance is for your customer on arrival.

1. The exemption statement and its legal basis: “VAT exemption, Article 262-1 of the CGI”.
2. Your EORI number, the customs identifier you need for any export operation out of the EU.
3. The customs code (HS code / nomenclature) for each product, which determines the duties due on arrival.
4. The chosen incoterm (DDP, DAP…), which sets who bears the VAT and duties at destination.
5. The customs value and origin of the goods, the basis for calculating duties in the destination country.

Also add, whenever useful: the delivery address if it differs from the billing address, the order reference and the payment method. These details prevent hold-ups at customs.

If you sell through a marketplace, plan ahead for your VAT registration for Amazon, which can be required depending on your logistics flows. Platform-specific setups are covered in our guides on PrestaShop VAT setup, Shopify VAT setup and WooCommerce VAT setup.

Proving the goods left the EU: which records to keep

To secure the exemption, you must prove that the goods left the territory of the European Union. The tax authority accepts several supporting documents.

• The electronic exit certification issued as part of the paperless export declaration (a printout or copy of the certificate in “Exit” status).
• Copy no. 3 of the SAD (Single Administrative Document) stamped by the customs office at the EU point of exit, where a paper procedure is used.
• A copy of the invoice stamped by the customs declarant and annotated with the references of the matching declaration.
• The standard SAD stamped on exit.

For small e-commerce parcels shipped via an express carrier or the post, the carrier’s delivery tracking (proof of handover outside the EU) usefully rounds out the file. Always keep the tracking number tied to each invoice.

EORI, customs and the SAD: how the export side works

Every export goes through a customs declaration, now fully paperless. The Single Administrative Document (SAD) remains the reference form for the declaration, which today runs through online procedures.

The documents that travel with an export shipment are usually:

• the SAD (export customs declaration);
• the commercial invoice, with a detailed description, value and HS code;
• the packing list, setting out contents, weight and dimensions;
• the certificate of origin, if the destination country requires it;
• any specific certificates (health, phytosanitary) depending on the nature of the goods.

Most online sellers delegate this part to their carrier or a freight forwarder, who files the export declaration from the invoice and the EORI. Your job is to supply accurate data: a wrong HS code or an undervalued shipment blocks the parcel and puts your liability on the line.

Who pays the VAT and duties on arrival?

On export, you do not charge French VAT, but the destination country’s VAT and customs duties are still due on arrival. The decisive question for your e-commerce business is: who pays them, you or the customer?

The incoterm settles it:

• DDP (Delivered Duty Paid): you take on import VAT and customs duties at destination. The customer gets the parcel with no surprise charges, but you sometimes have to register for VAT in the arrival country.
• DAP (Delivered At Place): the customer pays the VAT and duties on delivery. Simpler for you, but a source of cart abandonment and disputes if the buyer was not expecting it.

The de minimis thresholds (below which small parcels used to escape duties) have tightened. Here is the 2026 picture for the three major French e-commerce destinations:

On the UK side, get the import paperwork ready before you ship; on the Swiss side, register for VAT as soon as you cross the threshold. Both steps are easier to handle upfront than to fix after a parcel is held at the border.

Booking and reporting your export sales

An export sale is booked without VAT, but it still has to appear in your returns. Three habits are enough to stay compliant.

1. Record the sale net of VAT, noting the applicable exemption, in an account dedicated to exports.
2. Archive the full file: invoice, proof that the goods left the EU, transport and customs documents, for the limitation period.
3. Report the exports on the VAT return (the lines for non-taxable transactions) so that your turnover is consistent with your accounts.

Check your export invoice in 30 seconds

Run through the 5 mandatory items and the proof of exit with our interactive checklist.