{"id":118871,"date":"2022-01-20T16:35:09","date_gmt":"2022-01-20T15:35:09","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/france-introduction-of-a-transitional-period-for-the-reverse-charge-of-vat-on-imports\/"},"modified":"2022-01-21T09:13:19","modified_gmt":"2022-01-21T08:13:19","slug":"france-introduction-of-a-transitional-period-for-the-reverse-charge-of-vat-on-imports","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/france-introduction-of-a-transitional-period-for-the-reverse-charge-of-vat-on-imports\/","title":{"rendered":"France: Introduction of a transitional period for the reverse charge of VAT on imports"},"content":{"rendered":"\n

Since 1 January 2022, the reverse charge mechanism for import VAT has been generalised<\/a> and applies on a mandatory basis.\r\n

\r\nThe main impact of this change is the obligation for the taxable importer to be identified for VAT purposes in France<\/strong>.\r\n

\r\nHowever, in order to allow companies to comply and not have their goods blocked at French customs, the customs and tax authorities have set up a transitional period until 30 June 2022.\r\n

\r\nIn this context, and in order to benefit from this transitional period, the company established outside the European Union must:<\/p>\n\n\n\n