Following the introduction of the new VAT reverse charge mechanism, the French customs administration has set up the online service “Données ATVAI” (“Reverse Charge of Import VAT” Data in English) for companies liable for reverse charge VAT on imports.
They will be able to consult the essential data of their customs declarations including self-assessed import VAT. The aim is to enable them to check the pre-filled amounts on their VAT return (CA3) for a given period.
The reverse charge VAT amounts related to imports into France for a reference month are available in Données ATVAI from the 14th of the following month.
Thus, the data for the January 2022 customs declarations have been available in Données ATVAI since 14 February 2022.
To access this service, companies must:
- Have a user account on the customs portal;
- Have a valid French VAT number.
For more information, contact our experts.
Source: Direction générale des Douanes et Droits indirects (in French)
