I am a jewelry manufacturer and I sell wholesale to retailers, am I subject to the HBJOAT tax?

Short answer

Yes, As a manufacturer that distributes its products in France, you are subject to the HBJOAT tax.

Are the manufacturers liable?

Yes. The HBJOAT tax also affects the manufacturers than distributors. If you manufacture or have manufactured in France or in the European Union jewelry articles and you market them (even wholesale, to retailers), you are liable for the tax.

Wholesale: Who pays the tax?

In the distribution chain, each link may be liable for tax on its own share of revenue:

• THE manufacturer declares and pays the tax on its sales to wholesalers or retailers.
• THE retailer declares and pays the tax on its sales to end consumers.

There is no no deduction mechanism similar to VAT: each operator pays the tax on their own turnover, independently of others.

Calculation basis for a manufacturer

The tax is calculated on the revenue excluding VAT sales of taxable products, at the rate of 0,19 %. This includes wholesale sales, own-store sales, online sales, etc.

How to declare?

Register and declare on teletax.fr. If your volume generates a significant amount of tax, you will be subject to a quarterly declaration.