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Module 220 min2274 wordsFree — no account

The declaration of intent, the supplier's duties and the penalties

A way to check what has landed — no marks, no account · 1 section · 362 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

How is the declaration of intent filed today?

Question 2 of 6

Question 2 of 6

What must the supplier show on an invoice issued on the basis of a declaration of intent?

Question 3 of 6

Question 3 of 6

A supplier invoices a regular exporter without VAT without first checking online that the declaration was filed. What does it risk?

Question 4 of 6

Question 4 of 6

Who is penalised when an exporter buys without VAT beyond its ceiling?

Question 5 of 6

Question 5 of 6

A declaration of intent was issued without the conditions the law requires. Who answers for the unpaid tax?

Question 6 of 6

Question 6 of 6

What counts when checking whether the ceiling has been exceeded?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.