How to fill out form 2091 when making a purchase in store?
Form 2091 is the tax declaration that your client (the seller) must complete when selling jewelry or a watch worth more than €5,000. Here is a practical guide to help you inform your clients and secure your transactions.
Who needs to fill out form 2091?
It's still the seller (your client) who is responsible for completing and filing form 2091. As the jeweller-buyer, you do not have to fill it out for him, but you must provide him with the necessary information.
How long will it take?
The form must be submitted and the tax paid. within one month of the transfer. For example, for a redemption made on March 15, the declaration must be made before April 30.
Where should I submit the form?
Form 2091 must be filed with the tax office of the seller's residence, accompanied by payment of the tax. It can also be done online at impots.gouv.fr.
What information does your client need?
To complete form 2091, your client will need the following information, which Jewely automatically generates on the buyback voucher:
- There date of transfer
- There precise description of the property (type of object, metal, weight if applicable)
- THE sale price (buyback amount)
- THE buyer's contact information (your shop)
The Jewely buyback voucher as proof
The buyback voucher generated by Jewely at the time of the transaction serves as valid proof for your client. It is advisable to:
- Print and submit systematically a copy of the buyback voucher to the customer for any transaction exceeding €5,000
- Verify that all the required information is included: date, description, amount, and contact details for both parties.
- Keep a duplicate in your Jewely archives
Reminder of rates according to property type
| Property type | Threshold | Total rate |
|---|---|---|
| Watch, jewelry (with or without precious metal) | Over €5,000 | 6.5 % (6 % + 0.5 % CRDS) |
| Raw precious metals (gold, silver, platinum) | From the first euro | 11.5 % (11 % + 0.5 % CRDS) |
