> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://help.toothgemsworld.com/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# 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)](https://toothgemsworld.com/pages/exoneration-de-tva-pour-les-clients-professionnels-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.