Cyril Bray is a French independent tax and customs expert with 22 years of hands-on experience across Shell, Air France, Avalara, and Glopal (where he served as General Counsel). As Founder & CEO of CB Consulting & Management, he combines deep technical mastery of EU VAT, OSS/IOSS, and customs law with proven operational expertise — having managed tax, customs, and compliance functions in-house across energy, aviation, and cross-border e-commerce. He advises start-ups, scale-ups, and SMEs on structuring compliant and cost-efficient trade flows into the EU, with a particular focus on the July 2026 customs de minimis reform.

• EU VAT & OSS/IOSS Compliance; Cyril advises e-commerce businesses on their EU VAT registration and reporting obligations, including OSS/IOSS scheme eligibility, fiscal representation requirements, and cross-border B2C structuring to minimize exposure and administrative burden.
• EU Customs & Import Duty;With deep knowledge of the Union Customs Code (UCC) and the July 2026 de minimis reform (Reg. EU 2026/382), Cyril helps importers, marketplaces, and logistics operators design compliant and cost-efficient import flows into the EU, including indirect representation structures and IOSS declarant liability.
• Cross-Border E-Commerce Tax Strategy; Drawing on senior in-house roles at Avalara/AFT and Glopal, Cyril provides integrated VAT, customs, and regulatory advice for non-EU businesses entering or scaling in the European market, with a track record covering UK, US, and Asia-based operators.
• Operational Tax & Customs Management; Unlike purely advisory profiles, Cyril has directly managed tax, customs, and accounting teams of up to 12 people, led simultaneous tax audits, and implemented compliance processes at scale — bringing an operator's perspective to every engagement.

Cyril's expertise covers the EU (with a primary focus on France), the UK, and cross-border trade flows originating from the US and Asia. He is based in the Paris region (Île-de-France), France.

French (native), English (fluent).