I am a watchmaker-repairer, are my services subject to the HBJOAT tax?

Short answer

No, THE service provision (repairs, maintenance, overhauls) are not subject to the HBJOAT tax. Only the product sales Those belonging to the HBJOAT sector are taxable.

What is taxable and what is not?

• ✅ Sale of new or used watches : taxable at a rate of 0.19 %
• ✅ Sale of spare parts listed in the taxable NC codes: taxable
• ❌ Repair/overhaul services : non-taxable (labor, service)
• ❌ Sale of non-HBJOAT supplies (tools, workshop equipment): not taxable

Mixed case: repair + product sales

If you operate both a watch repair and sales business, you must distinguish between the two types of income in your accounting:

• Declare only the revenue corresponding to sales of taxable products
• Exclude the revenue from your repair services

And what about spare parts sold during a repair?

If you invoice your customer for spare parts as part of a repair, the taxability depends on the nature of those parts and their customs code. If in doubt, consult the list of taxable products on [website address]. teletax.fr.