How does intra-EU VAT exemption work?

Intra-EU VAT exemption only applies to cross-border B2B transactions within the European Union.

To benefit from it, you must:

• be a professional customer;
• be located in an EU country other than France;
• and have a valid intra-EU VAT number.

You can also view our dedicated page here: VAT exemption for professional customers (B2B)

How can you benefit from it in practice?

On the cart page, you must enter your valid intra-Community VAT number in the dedicated field provided for this purpose, located at the bottom of the page. This step allows your VAT exemption request to be taken into account.

Why does this not work for a French professional customer?

Because Tooth Gems World is a French company.

If you are a French professional customer buying in France from a French company, the transaction remains subject to French VAT.

In that case, there is no intra-EU VAT exemption to apply.

How does a French professional recover VAT?

For a French professional customer, VAT deduction is handled when filing the VAT return with the French tax authorities.

This is when you may deduct the VAT on your professional purchases made in France, if your situation allows it.

Key takeaways

Intra-EU VAT exemption only works if:

• the sale is cross-border within the European Union;
• you are a professional customer;
• you have a valid intra-EU VAT number;
• and you enter that number in the dedicated field on the cart page.

If you are a French professional customer buying in France from a French company, the order remains subject to French VAT, which may then be deducted in your VAT return if you meet the applicable conditions.

Updated on: 08/04/2026