France – Mandatory import VAT reverse charge

As from January 1, 2022 the use of the import VAT reverse charge has become compulsory in France.

From this date, the reporting and payment of import VAT will be done through the French VAT return as a reverse charge self-assessed by the taxpayer. The use of the reverse charge for import VAT will be compulsory for all businesses registered for VAT in France (including non-taxable persons who have an intra-community VAT number) and there is no prior authorization required.

  • The online VAT declaration will be pre-filled automatically with the amount of import VAT due (excluding the suspensive tax regime) based on the information previously declared to French Customs on the customs declarations.
  • The pre-filled VAT declaration will be available on the 14th of each month via the businesses’ online tax portal.
  • A web portal will be set up by French Customs to allow businesses to download monthly details of all imports into France. To download the data, the importing business will need its French VAT Number and its SIREN number.
  • The deadline for filing the VAT return will become the 24th of each month for all businesses liable for import VAT.

Please make sure when importing goods into France that the French intra-community VAT number is communicated to your customs representative to ensure that the number is added to the customs declaration.

As businesses will be responsible for verifying the pre-filled amounts, as well as completing the declaration of import VAT data not pre-filled automatically, we should ensure that Pincvision is in the possession of the necessary data when validating the French VAT declaration (when applicable to your situation).

Questions or need help with your French VAT?

Please get in touch with us, in case you have any questions regarding this update, or if you are interested in how we can help you with your French VAT Returns. Our VAT team is at your service! Please fill in the form below to get in touch.

10 Jan 2022 at 4:03 pm
2 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist
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