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France – New procedures for declaring import VAT as of January 1, 2022

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The postponed accounting for VAT import, implemented since January 1, 2017, allows companies opting for this system to avoid a VAT disbursement when importing goods into France, by deferring the amount of import VAT due on periodic VAT returns (CA3).

Currently, this option is subject to prior authorization from the Direction Générale des Douanes et Droits Indirects (DGDDI), and provided that the importer meets the following conditions:   

  • to have carried out at least 4 import operations within the customs territory of the Union during the last 12 months preceding the application;
  • to have a system of managing customs and fiscal records which allows the follow-up of the import operations;
  • the absence of any serious infringement or repeated infringements of customs legislation and taxation rules during the last 12 months preceding the application;
  • to have good financial standing during the last 12 months preceding the application (without any requirement of guarantee or caution).

The four criteria mentioned above are deemed to be met for importers established outside the customs territory of the European Union if their customs representative holds an Authorized Economic Operator (AEO) authorization.   

Nevertheless, and according to the Finance Act for 2020 published on December 29, 2019, as of January 1, 2022, the management and recovery of VAT applicable to imports will be transferred to the Direction Générale des Finances Publiques (DGFiP).  

Import VAT will therefore be declared, paid and deducted with the same administration.  As a result, and as of this date, the above-mentioned conditions will no longer be necessary to benefit from the postponed accounting for VAT import in France, which will allow to collect and deduct simultaneously the import VAT on the VAT return, without cash advance and without any particular conditions or formalities.    

For more information, contact our experts.

Source: Legifrance (in French)

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