Since 1 January 2022, import VAT is no longer paid to customs during customs clearance i. e. upon filing of the SAD document. Instead, any business subject to VAT in France and importing into France must report import
VAT reverse-charge
on its VAT returns.
These VAT returns must be filed by the 24th of each month at the latest.
Companies wishing to import goods into France which do not yet have a valid French VAT number must register for French VAT with the competent tax authority. This is because taxpayers that are not registered in France for VAT purposes cannot benefit from the import VAT reverse-charge.
The relevant information on the import VAT returns include the following:
- The amount of taxable transactions
- The taxpayer’s applicable tax scheme
- Any non-taxable amounts.
This information must be carefully checked before filing your VAT returns.
In conclusion, both VAT registration in France and the benefit of the
import VAT reverse-charge
hinges on specific conditions and formalities. With its team of international VAT experts, TEVEA can help you identify these conditions and assist you in your application for the benefit of the import VAT reverse-charge.
Who are we?
Founded in 1984, our company's mission is to assist large national and international companies as well as SMEs in the analysis and operational implementation of VAT compliance rules in Europe.
TEVEA International offers its customers tailor-made services to best meet the expectations of professionals. We have a team of multilingual consultants, including European and international VAT compliance specialists, to assist you.