Before the end of the month, it is time to prepare the necessary information to complete two typically French formalities: the payment of the tax due on the first sale of cosmetic products which falls under tax services, and the declaration of sales to be sent to the ANSM. The Agency has just reminded cosmetic companies of their obligations in this area.
In its explanatory note, the ANSM points out that this declaration of sales, intended for the Agency"to say the provision of data relating to the French cosmetics market, essential for the performance of its monitoring and evaluation tasks "The"declaration" is mandatory and sanctions are provided in case of non-declaration or late or incomplete declaration.
Distinct from the declaration for the cosmetic tax which is made with the tax services, it concerns however the same actors, namely all those who make the first sale in France of cosmetic products: - companies that manufacture cosmetic products and sell them in France, - companies that import (from other European Union countries or third countries) cosmetic products for resale in France. The only exception: when the amount of tax due is € 300 or less, companies are now exempt from paying it. And consequently, also exempt from reporting sales to the ANSM.
In practice
Companies must complete the Declaration form available, in Excel format, on the ANSM website by indicating, for each product category, the quantities sold and the corresponding turnover achieved in 2013.
They must attach a covering letter signed by a person authorized to represent the reporting company, in PDF format, and …
