I sell new jewelry in a shop, am I subject to the HBJOAT tax?

Short answer

Yes, If your main activity is selling new jewelry in a shop, you are subject to the HBJOAT tax.

Why are you concerned?

As a retailer selling products within the HBJOAT sector (jewelry, jewelry, silverware) in France, you fall into the category of distributors subject to the tax. This includes both independent businesses and multi-brand or single-brand retailers.

What is the basis for the calculation?

The tax is calculated on your revenue excluding VAT calculated on the sale of taxable products. The applicable rate is 0,19 %.

Example: if your annual turnover on new jewelry is €200,000 excluding VAT, your tax will be 200,000 × 0.19 % = 380 €.

New products only?

For new jewelry, all items falling under the HBJOAT customs codes (jewelry, precious metals, silverware, watches) are taxable. If you also sell second-hand goods, these are also taxable under the same conditions.

How to declare?

Go to teletax.fr To create your account, declare your revenue and proceed with payment. The reporting frequency (quarterly or annually) depends on the amount of tax you generate.