VAT Exemption for Export Purchases: Formalities and Attestation Requirements under Article 275 of the CGI

Receiving goods or services exempt from VAT requires the exporter to complete specific formalities, including providing a certificate as defined by Article 275 of the French General Tax Code (CGI) to suppliers.
The certificate must be prepared in duplicate: one for the supplier’s records and one for the exporter’s file, and must be given before delivery or invoicing.
The certificate must include a commitment to pay VAT if the goods or services are not used for the intended exempt purpose.
If an unlimited guarantee is provided, the certificate is valid for the entire year; otherwise, it must specify the amount of exempt purchases.
Certificates from the previous year can be used for orders placed before January 1, but not for deliveries made in the previous year with certificates issued after January 1.

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.