►      For the supply of goods

For providers established in France ►

The amount shall be established including all taxes.

For providers established in the European Union (Outside France) ►

The amount shall be established excluding taxes, the following shall appear on the pro-forma invoice and on the final invoice:

According to Article 2 b) of Directive 2001/115/EC: “Intra-Community service/sale to an exempted organisation: Articles 143 and 151 of Directive 2006/112/EC."

Before each contract or order the Provider must submit a pro-forma invoice (i.e. a quote) to the Council of Europe, this pro-forma invoice will be used to obtain a VAT exemption certificate from the French tax authorities. The Council of Europe shall provide a VAT exemption certificate to the Provider with each contract/order. The exemption certificate shall be kept by the accounting services of the Provider and should be presented to the competent tax authorities to justify VAT free invoicing.

For providers established in a third country (e.g. Norway, Switzerland...) ►

The Provider’s sales price must include all costs until delivery to the Council of Europe premises, according to incoterm DAP Council of Europe - Strasbourg (delivered at the premises of the Council of Europe in Strasbourg, not cleared for import into the EU). Before each contract/order the Provider must submit a pro-forma invoice to the Council of Europe, this pro-forma invoice will be used to obtain an import authorization from the French tax authorities, with exemption of customs duties and VAT. The purchase order is sent to the supplier after obtaining the import authorization. Upon receipt of the goods, the Council of Europe - through its Protocol Office - carries out its own customs operations in accordance with its privileges and immunities.

►      For the provision of services

When services are taxable in France ►

For providers established in France: the amount shall be established including all taxes.

For providers established in the European Union (excluding France):

Services materially performed in France:

The invoice shall be established including all taxes (French VAT).

Providers are required to register in France for VAT purposes by lodging an application form with the competent tax authority, the Foreign enterprises Tax Service: [email protected] / Direction des Impôts des Non-Résidents – DINR / 10, rue du Centre / 93465 Noisy-le-Grand Cedex / + 33 (0)1 57 33 85 00 / Open from Monday to Friday from 9 am to 12 am and from 1 pm to 4 pm

For providers established in a third country (e.g. Norway, Switzerland...):

Services materially performed in France:

The invoice shall be established including all taxes (French VAT).

Providers shall have to appoint a tax representative in France.

For the provision of electronically provided services (telecommunication services, television and radio broadcasting services and other electronically provided services)

The invoice shall be established including all taxes (French VAT). Providers are required to register for VAT purposes at the VAT Mini One Stop Shop (VAT MOSS) of their choice. The invoices should show the VAT rate (%), followed by the words “French VAT collected and paid to the VAT Mini One Stop Shop, address <XX> under the reference number No. <XX>”

When the services are taxable in the country where the provider is established, and this country is in the European Union (excluding France) ►

The invoice shall be established excluding taxes.

The following shall appear on the pro-forma invoice and on the final invoice: According to Article 2 b) of Directive 2001/115/EC: “Intra-Community service/sale to an exempted organisation: Articles 143 and 151 of Directive 2006/112/EC."

Before each contract/order the provider must submit a pro-forma invoice to the Council of Europe, this pro-forma invoice will be used to obtain a VAT exemption certificate from the French tax authorities. The Council of Europe shall provide a VAT exemption certificate to the provider with each contract/order. The exemption certificate shall be kept by the accounting services of the provider and should be presented to the competent tax authorities to justify VAT free invoicing.

When the services are taxable in the country where the provider is established, and this is a third country to the European Union (e.g. Norway, Switzerland ...) ►

The invoice shall be established according to the local VAT provisions of the country where the provider is established.

On a case-by-case basis, the Council may enjoy privileges and immunities in the country concerned and will in such cases indicate to the provider upon signature of the contract/order which VAT regime shall apply.