°ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization is not a taxable person in the sense of Article 9 of this Directive and doesn't have a VAT number.
The contractor is solely responsible for determining the place of taxation to VAT for goods or services it provides. Depending on the country where this supply of goods or services is taxable, the rules for the VAT exemption for °ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization can differ.
Specific procedures must be followed, for example:
In France, VAT is invoiced by contractors and °ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization receives a refund later (from the French Tax Authorities);
In other EU countries, the supply of goods or services to international organizations domiciled in another EU Member State is VAT exempt. So VAT is not invoiced by contractors. Upon request by the contractor, °ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization will: request a Form 15.10 (European Community VAT and Excise Duty Exemption Certificate) to the French Tax Authorities, for the VAT exemption of goods;
issue a certificate of exemption, for the VAT exemption of services.
Veuillez nous excuser, mais cette page n'est pas encore disponible en Français.
Practical information for the customs duties and other indirect taxes exemption
°ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization is exempt from customs duties and taxes on goods imported or exported.
Concerning goods imported to France, °ÄÃÅÁùºÏ²Ê¸ßÊÖ Organization has to request in advance (2 months before arrival of goods to France) a specific form from the French Customs Authorities, in order to be granted a direct exemption from customs duties and taxes.