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PABLO Modernization¹: What’s changing for stores that offer tax-free shopping

The PABLO-Indépendants² update, rolled out on March 31, 2026, requires new information when issuing a tax refund form³: the receipt number and, for each item worth €500 or more, its type and brand. These requirements have applied since that date to merchants using PABLO-I and will apply from November 16, 2026, to stores affiliated with a tax refund operator. Here’s what your teams need to know at the point of sale.

MAREVA remplacé par GUN⁴ : qu’est-ce que cela change ?

Les Douanes font évoluer progressivement le système qui permet à PABLO et aux opérateurs de détaxe d’échanger des informations. MAREVA est progressivement remplacé par GUN. Pour votre boutique, les conséquences dépendent de la façon dont vous émettez vos bordereaux.

If your store is affiliated with a tax refund operator

Your operator is responsible for adapting its system connection to Customs’ IT tools. In store, continue creating forms with your operator’s usual tool. The operator will let you know if your process or tool is changing, and when.

If your store is not affiliated with an operator

You can use PABLO-I, the free online service that Customs provides to independent merchants. It lets them create and track their tax refund forms.

RECEIPT OR INVOICE NUMBER

When creating a tax refund form, enter the receipt number. If the customer receives an invoice instead of a receipt, check with your operator or in PABLO-I how to enter its number.

Important : Do not reuse the same receipt number on multiple tax refund forms on the same day.

Example: If a customer makes a purchase in the morning and returns in the afternoon to make another purchase, create two separate tax refund forms, one for each sales document.

FOR ITEMS COSTING €500 OR MORE, SPECIFY THE TYPE AND BRAND

For an item priced at €500 or more, the description must specify its type and brand. It must also be clear enough to identify the item. “Watch,” “trousers” and “T-shirt” are examples of suitable item types. Broad terms such as “accessory” or “clothing” are no longer sufficient.

Do not do thisMore specific
AccessoryHandbag
ClothingCoat
ElectronicsHeadphones
Luxury itemWatch

Then enter the brand in the designated field. For example: type: handbag; brand: Ralph Lauren.

SERIAL NUMBER: REQUIRED FOR CERTAIN PRODUCT CATEGORIES

For watches, jewellery, leather goods and multimedia products, the serial number must be entered on the tax refund form, regardless of the item’s price. If an item does not have a serial number, it cannot be included on a tax refund form.

Here too, the description must clearly identify the item.

Examples :

  • Watch: Longines HydroConquest watch, grey ceramic bezel, stainless steel Milanese mesh bracelet, polished black lacquered dial, stainless steel case, serial number: XXXXXXX.
  • Jewellery: Gold ring set with a diamond, serial number: XXXXXXX.
  • Leather goods: Leather handbag, serial number: XXXXXXX.
  • Multimedia: Smartphone, serial number: XXXXXXX.

WHY DOES CUSTOMS ASK FOR THIS INFORMATION?

The receipt number links the tax refund form to an identifiable sale. The item type and brand make the product description more precise. Together, this information helps Customs match the form to the sale and the goods presented by the traveler during an inspection, particularly to combat fraud.

IN CASE OF A SYSTEM FAILURE: HOW TO ISSUE A BACKUP FORM

The procedure depends on the tool your store uses.

Tax refund operator

If PABLO fails, SolPay automatically generates a backup form and makes it available to the traveler.

If the traveler leaves the European Union from France and the system is back up, they can validate the form electronically at a PABLO kiosk. Otherwise, they must go to the Customs desk at the EU exit point and have a customs officer stamp it manually. The stamped form must then be sent to SolPay, which will handle all the administrative procedures.

PABLO-I

Merchants who manage their forms directly in PABLO-I must download a backup form, print it and fill it in by hand. They give one copy to the traveler and keep another.

Once PABLO-I is working again, the merchant enters the form in the application using the backup certificate number. If the form is entered before the traveler leaves the European Union, the traveler must present it at a PABLO kiosk for validation.

If the form could not be entered before departure, the traveler must have it stamped at the Customs desk at the exit point. This stamp confirms that the goods have left the European Union. The merchant then sends the stamped form to the relevant Economic Action Unit⁷ for validation.

Paper booklets⁸ are no longer permitted.

How SolPay Makes Store Teams’ Daily Work Easier

By scanning the receipt, sales information is retrieved automatically through SolPay solutions. Your teams don’t need to re-enter the receipt number or the precise description, type or brand of the goods. This saves time and reduces the risk of data entry errors.

The time savings are immediate: for three items, filling out the form by hand takes 7 minutes, compared with just 30 seconds with SolPay. Your teams save 6 minutes and 30 seconds on each transaction.

vendeur-utilise-solution-solpay

A RETENIR

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  1. Always enter the receipt number on the tax refund form.
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2. Don’t reuse the same receipt number on multiple forms on the same day.

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3. For every item worth €500 or more, specify its type, brand and a precise description.

4. For watches, jewellery, leather goods and multimedia products, also enter the serial number.

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5. If PABLO fails, follow the procedure for your tool. With SolPay, the backup form is generated automatically and made available to the traveler. With PABLO-I, download the backup form, print it and fill it in by hand, then enter it in the application once the service is back up. Paper booklets of forms are no longer permitted.

Glossary

  • ¹ PABLO: Customs’ IT system for issuing and validating tax refund forms.
  • ² PABLO-I (PABLO-Indépendants): A version of PABLO for independent retailers.
  • ³ Export sales form: A document given to the traveler as proof of their tax-free purchase and to confirm that the goods have left the European Union.
  • ⁴ MAREVA and GUN: Systems used to exchange information between tax refund operators’ software and Customs’ software. GUN is gradually replacing MAREVA.
  • ⁵ XML and JSON: Formats that organize data exchanged between software systems and define how information is structured.
  • ⁶ API: An interface that allows two software systems to communicate automatically.
  • ⁷ Economic Action Unit (PAE): A service within a regional Customs directorate that provides businesses with information and advice about customs procedures. For the backup procedure, the retailer sends the form to the unit for processing and validation.
  • ⁸ Paper form booklets: Booklets of paper forms previously used to issue forms during an outage. They are no longer permitted. If PABLO-I is unavailable, retailers must download and print a backup form.

Sources

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Frequently Asked Questions

Find answers to your questions quickly.

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  • What should I do if PABLO is down at the time of sale?

    The procedure depends on the tool you use. With SolPay, a backup tax-free form is generated automatically and made available to the traveler. With PABLO-I, download the backup tax-free form, print it, fill it out by hand, and give the traveler a copy. Once PABLO-I is back online, record the form in the application using the backup certificate number.

  • When is a serial number also required?

    A serial number is required for watches, jewelry, leather goods, and multimedia products, regardless of price. It must appear on the tax-free form. If the item does not have a serial number, a tax-free form cannot be issued for it.

    Example: For a Longines HydroConquest watch, enter “Serial number: XXXXXXX”.

  • What information is required for an item priced at €500 or more?

    Enter the item’s type and brand, along with a description detailed enough to identify it. For example, enter “handbag” as the type and “Ralph Lauren” as the brand. This requirement also applies to items priced at exactly €500.

  • Which transaction number should I enter on the tax-free form?

    When creating the form, enter the receipt number. If the customer receives an invoice instead of a receipt, check with your operator or consult the guidance in PABLO-I on how to enter the invoice number.

  • What technical changes does the switch from MAREVA to GUN involve?

    The migration of PABLO to GUN is gradual. With MAREVA, data is exchanged in XML format. With GUN, data is exchanged in JSON format via APIs.

  • Do I need to change how I create tax-free forms when GUN is introduced?

    If your store uses a VAT refund operator, you can continue creating tax-free forms using your operator’s usual tool. Your operator will update its connection to French Customs’ IT systems and let you know if the tool or process changes. If you use PABLO-I, the migration does not change how you use the service.

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