III: Exempt transactions

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph of 2° of I of article 262, by transmitting to the administration, by means of an electronic data interchange platform certified by the administration, the electronic data of the export sales slips that they issue or that are issued by the sellers affiliated to them must, in order to carry out their activity, be approved by the administration as a zero-rated operator.

Authorisation is granted when the following criteria are met:

1° The applicant has an effective system for securing its operations by means of a computerised system for managing export sales slips;

2° The applicant provides evidence of financial solvency. This criterion is deemed to have been met if the applicant has not defaulted on payments to the tax and customs authorities in the three years preceding the submission of the application, is not the subject of collective proceedings and provides proof, based on accounting records and other available information, that it is in a financial position to meet its commitments, taking into account the characteristics of the type of economic activity concerned. If the applicant has been established for less than three years, its solvency is assessed on the basis of the information available at the time the application is submitted;

3° The applicant has not been penalised as a result of serious and repeated breaches of the rules laid down in the customs code or by this code during the three years preceding the submission of the application or the decision to withdraw.

II.-The approved duty-free operator:

1° Ensures, within a period set by decree in the Conseil d'Etat, the transmission to the administration of the electronic data of the export sales notes that it issues or that are issued by the sellers affiliated to it, by means of the platform mentioned in I;

2° Uses a system for assessing and managing the risks associated with the zero-rating process;

3° Provides training and regular information for its staff and customers;

4° Notifies the administrative authority, within a period set by decree in the Conseil d'Etat, of any amendment to its articles of association and any change that no longer enables it to ensure compliance with the criteria mentioned in I.

III.-In the event of non-compliance with the obligations set out in II of this article, the administrative authority may, in accordance with the procedure set out in articles L. 122-1 et L. 122-2 of the Code des relations entre le public et l'administration, impose a fine, the amount of which, set by decree in the Conseil d'Etat, may not exceed:

1° €60 per slip in the event of a breach of the obligations set out in 1° of II;

2° €300,000 in the event of a breach of any of the obligations set out in 2° to 4° of the same II.

III bis. - The fact that a person requests or obtains the endorsement of the slip mentioned in the first paragraph of I of this article when the conditions for the application of the exemption provided for in the second paragraph of 2° of I of article 262 of this code are not met is punishable under the conditions provided for in Chapter VI of Title XII of the Customs Code. These breaches shall be recorded in accordance with the same procedures and complaints shall be submitted, investigated and judged in accordance with the rules applicable to breaches provided for in the same Chapter VI.

IV.-A decree in the Council of State shall define:

1° The procedures for issuing and withdrawing the approval referred to in I;

2° The conditions and procedures prior to certification of the platform referred to in the same I;

3° The technical procedures enabling compliance with the obligations referred to in II.