January 1, 2022 – Reverse-charge of VAT on imports to France from non-EU countries

As of January 1, 2022, significant changes to the French import VAT regime will come into effect with the generalization of the reverse charge. This will affect businesses that import goods from non-EU countries into France.

Main changes:

– VAT on imports into France will no longer be collected by the customs authorities but will be compulsorily “reverse charged” on the importer’s French VAT declarations.
– VAT on imports will automatically be declared under the importer’s French VAT number identified through the mandatory reverse charge mechanism.
– All companies acting as importers in France will be required to have a valid French VAT number and complete VAT returns.
– In the event that a non-EU shipper wishes to act as an importer, a valid French VAT number will be required, and a fiscal representative will need to be appointed to comply with the new import VAT obligations.

In addition, we share with you useful external links, which can help you determine the steps necessary for your business to be ready to comply with the changes in the French VAT regime.
French customs site | Postponement of the accounting of the VAT on importation: https://www.douane.gouv.fr/actualites/partir-du-1er-janvier-2022-autoliquider-sa-tva-limportation-devient-obligatoire-et
French customs site | Registration to the French customs: https://www.douane.gouv.fr/sinscrire-et-creer-un-compte-personnel-sur-douanegouvfr
French customs authorities’ assistance service: 0 800 94 40 40

More explanations on the French vat number