GS-IS-AS Customs – Fiscal – Logistics –Export controls – Administrative support Tom WEGELIUS tom.wegelius@cern.ch Phone (+41-22-) 767 9947 Fax. (+41-22-)

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1 GS-IS-AS Customs – Fiscal – Logistics –Export controls – Administrative support Tom WEGELIUS Phone ( ) Fax. ( )

2 IT-3888/EN “The installation and commissioning of redundant pumps and pipework in the Underground Water (UW) cooling stations of the Large Hadron Collider (LHC) in France.” Supply of material Supply of services (Work, Installation) The installation work shall take place on the French part of CERN (Prévessin).

3 PRESENTATION CERN’S STATUS CERN’S LOCATION CERN SITES
CUSTOMS’ LOCATION SUPPLY OF SERVICES IN FRANCE SUPPLY OF MATERIAL TO PREVESSIN (F) - USEFUL CONTACTS MATERIAL OWNED BY THE CONTRACTOR

4 CERN’S STATUS Intergovernmental Organization
CERN, The European Organization for Nuclear Research, is an Intergovernmental Organization with its seat in Geneva, Switzerland. Intergovernmental Organization with special privileges and agreements with Host States CH + F Exonerated from value added taxes and customs duties

5 CERN IN GENEVA

6 CERN PREVESSIN (France)
THE CERN SITES CERN PREVESSIN (France)

7 LHC TUNNEL F/CH border significant even underground for work

8 Both French and Swiss customs have moved to Ferney-Voltaire
Douanes suisses Douanes françaises ATTENTION! Both French and Swiss customs have moved to Ferney-Voltaire F/CH border within the CERN Site of Meyrin for supply of services

9 French and Swiss customs moved to Ferney-Voltaire

10 Swiss Import customs formalities moved to Ferney-Voltaire
Gondrand (customs agent) p/c CERN Meyrin GONDRAND Bâtiments des douanes suisses CH-1218 Gd Saconnex Contact Mr Lavergnat Customs codes : FERNEY-VOLTAIRE no CH (SUISSE) FERNEY-VOLTAIRE no FR (FRANCE) FOR DELIVERIES BY ROAD

11 CERN’S STATUS CERN is exempted from Value Added Tax (VAT) in both France and Switzerland. Supplies of goods originating from the European Union to International Organizations established in France are exempted from VAT according to article 151 par. 1.b. of the EU Directive 2006/112/EC and article 13 of the Directive 2008/118/EC. (Previously article of the 77/388/CEE) Supplies of goods and services originating from Switzerland to International Organizations established in Switzerland are exempted from VAT according to Article 143 al.2 of the OTVA. (Ordonnance régissant la taxe sur la valeur ajoutée). CONTRACT NOT ON SWISS SITE The French government has opted for an exemption by reimbursement of any VAT payable in France related to supplies of goods and services from France to CERN (F).

12 SUPPLY OF SERVICES NEXT: SUPPLY OF SERVICES IN FRANCE
FROM EU MEMBER STATES FROM NON-EU MEMBER STATES

13 SUPPLY OF SERVICES TO PREVESSIN (F)
EU MEMBER STATES THE EU SUPPLIER HAS TO MAKE HIMSELF KNOWN BY THE FISCAL AUTHORITIES IN FRANCE AND CARRY OUT ALL NECESSARY FISCAL FORMALITIES AND DECLARATIONS. fiscal mandatary who will carry out all formalities partially or totally with requested declarations and payments or the company itself Centre des Impôts de non résidents - Inspection TVA 9 rue D’Uzès, PARIS – tel

14 SUPPLY OF SERVICES TO PREVESSIN (F)
EU MEMBER STATES THE EU SUPPLIER HAS TO MAKE HIMSELF KNOWN BY THE FISCAL AUTHORITIES IN FRANCE AND CARRY OUT ALL NECESSARY FISCAL FORMALITIES AND DECLARATIONS. fiscal mandatary who will carry out all formalities partially or totally with requested declarations and payments or the company itself Centre des Impôts de non résidents - Inspection TVA 9 rue D’Uzès, PARIS – tel

15 SUPPLY OF SERVICES TO PREVESSIN (F)
NON EU COMPANIES A SUPPLY OF SERVICES CARRIED OUT ON THE FRENCH TERRITORY REQUIRE A FRENCH FISCAL REPRESENTATIVE FOR ALL NON EU COMPANIES WORKING IN FRANCE AND IS SUBJECT TO WORK PERMITS, AUTHORIZATIONS AND VAT TAXES

16 SUPPLY OF SERVICES TO PREVESSIN (F)
NON EU COMPANIES A SUPPLY OF SERVICES CARRIED OUT ON THE FRENCH TERRITORY REQUIRE A FRENCH FISCAL REPRESENTATIVE FOR ALL NON EU COMPANIES WORKING IN FRANCE AND IS SUBJECT TO WORK PERMITS, AUTHORIZATIONS AND VAT TAXES

17 FRENCH COMPANY INVOICING THE FRENCH VAT
SUPPLY OF SERVICES TO PREVESSIN (F) FRENCH COMPANY INVOICING THE FRENCH VAT The French fiscal authorities have opted for an exemption by reimbursement of any VAT due and payable in France for any supply of services. Concerns also invoices issued by fiscal representative for supplies of services in France. (with French VAT Id. Code ! )

18 REGLES DE FACTURATION POUR TOUTE PRESTATION DE SERVICE
Provenance : France (entreprise française / représentant fiscal en France) Livraison / lieu d’exécution : CERN - site de Prévessin (France) La partie française du site de Meyrin Le contractant doit facturer la TVA française en euros. La facture doit être établie par le titulaire d'un numéro de TVA communautaire. La facture doit mentionner le numéro d’identification de TVA française.

19 SUPPLY OF MATERIAL NEXT: SUPPLY OF MATERIAL TO FRANCE
FROM EU MEMBER STATES FROM NON-EU MEMBER STATES FROM FRENCH COMPANIES

20 Delivery to CERN PREVESSIN (F)
SWISS SUPPLIER / CONTRACTOR Export Declaration through Customs Agent Invoice exempted from VAT EU SUPPLIER / CONTRACTOR ** Supplier needs FISCAL DOCUMENT 15.10 for exoneration from VAT CERN PREVESSIN ** Excepted French Supplier SUPPLIER / CONTRACTOR OUTSIDE EU Export Declaration through Customs Agent Invoice exempted from VAT

21 delivering material for CERN within the European Union
Model of Document ‘15.10’ Related to article of the Sixth Council Directive on the harmonization of VAT legislation in Community Member States dated 17 May 1977 (Directive 77/388/CEE) Fiscal document given to EU suppliers delivering material for CERN within the European Union (except French suppliers)

22 Model of Document ‘15.10’ Related to article of the Sixth Council Directive on the harmonization of VAT legislation in Community Member States dated 17 May 1977 (Directive 77/388/CEE)

23 Delivery to CERN PREVESSIN (F)
SUPPLIER IN FRANCE Invoice should include French VAT Recovered later by Cern CERN PREVESSIN France has opted for an exemption by reimbursement of any VAT payable in France.

24 FOR FISCAL ADVICE AND QUESTIONS:
Centre des Impôts de Bellegarde 11 Rue Ampère - BP 619 F Bellegarde Control et expertise David PIGNIER - inspecteur Tel : +33(0) Fax : +33(0) Madame MARTIN Tel: +33(0) Fax: +33(0)

25 IMPORTANT MATERIAL OWNED BY THE CONTRACTOR
MATERIAL, ACCESSORIES, TOOLS, CONSUMABLES, ANY ITEMS OWNED BY THE CONTRACTOR DO NOT BENEFICIATE OF ANY SPECIAL CUSTOMS TREATMENT. THE CONTRACTOR MUST CARRY OUT NORMAL IMPORT/EXPORT CUSTOMS FORMALITIES. ADVICE: with use of the CARNET ATA (Admission Temporaire / Temporary Admission) delivered by the ICC CUSTOMS AGENTS AT THE BORDER AND THE SWISS CUSTOMS OFFICE HELP YOU CARRY OUT THE IMPORT FORMALITIES AND GIVE YOU ALL NECESSARY ADVICE.

26 IMPORTANT It shall be the contractor's sole responsibility and liability to determine the VAT applicable to the supplies and services in accordance with applicable laws. The contractor shall hold CERN free and harmless with regard to any claims and indemnify it for any cost arising in relation thereto.

27 QUESTIONS?

28 THANK YOU FOR YOUR ATTENTION

29 SUPPLY OF SERVICES TO PREVESSIN (F)
POUR LES ASSUJETTIS COMMUNAUTAIRES (EXTRAIT) Les assujettis établis dans un autre Etat membre de l'Union européenne qui réalisent des opérations entrant dans le champs d'application de la TVA en France pour lesquelles il sont redevables de la TVA doivent accomplir des obligations déclaratives Il doivent s'identifier auprès du centre des impôts des non-résidents (inspection TVA 9 rue d'Uzès Paris Cedex 02 ( ), déclarer les opérations réalisées en France et, le cas échéant, acquitter directement la TVA due auprès de l'administration (DGI ou douane) française. Un numéro SIRET ainsi qu'un numéro de TVA intracommunautaire leur sont attribués.

30 NON EU COMPANIES WORKING IN FRANCE
Déclaration de détachement en France d’un ou plusieurs salariés Par une entreprise établie à l’étranger (article D du Code du travail ) A envoyer par télécopie au ( depuis l'étranger) ou par lettre avec avis de réception avant le début de l’activité en France à l'Inspection du Travail de l'Ain.