France VAT Exemption for Exports: Proof Requirements and Valid Documents

Exportation refers to delivering goods outside the EU by the seller, buyer, or on their behalf
Article 262-I of the General Tax Code exempts export of goods from VAT
To benefit from VAT exemption, supplier must comply with accounting obligations and prove export
Valid proofs for export include electronic certification of exit, export customs document, or alternative proofs
Customs proof of export includes electronic exit certification or third copy of export customs document
Alternative proofs include import customs document in destination country and transport documents for goods
Consistency must be established between declarations and exported goods for proof to be valid

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.