{"id":163284,"date":"2023-03-08T14:12:59","date_gmt":"2023-03-08T13:12:59","guid":{"rendered":"https:\/\/www.asd-int.com\/thereverse-charge-of-vat-due-on-importation-operation-and-benefits-for-businesses\/"},"modified":"2023-04-28T14:14:00","modified_gmt":"2023-04-28T12:14:00","slug":"thereverse-charge-of-vat-due-on-importation-operation-and-benefits-for-businesses","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/the-reverse-charge-of-vat-due-on-importation-operation-and-benefits-for-businesses\/","title":{"rendered":"The Reverse charge of VAT due on importation: operation and benefits for businesses"},"content":{"rendered":"\n

The reverse charge of import VAT is a tax regime introduced by the European Union to facilitate trade in international commerce<\/strong>.<\/p>\n\n\n\n

It allows businesses not to pay VAT on imported goods, but to declare and pay it directly to the tax authorities. In this article, we will look in more detail at how the reverse charge of import VAT works and the advantages it offers businesses.<\/p>\n\n

What is the reverse charge of import VAT Import?<\/h2>\n\n

The reverse charge of VAT Import<\/strong> (or ATVAI in France for “Autoliquidation de la TVA Import”<\/em>) is a tax regime that allows businesses and importers not to pay VAT on the importation of goods from third countries. Indeed, the VAT is paid directly to the tax authorities by the company importing the goods.<\/strong> The ATVAI only applies to businesses that are liable for VAT and import goods from third countries (outside the EU Member States). This mainly concerns businesses that import goods for resale or consumption, such as foodstuffs, but not businesses that import goods for their own use.<\/p>\n\n

How the reverse charge of import VAT works?<\/h2>\n\n
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The taxable business must declare the VAT due to the tax authorities directly in the VAT return.<\/figcaption><\/figure>\n\n

When a taxable business imports goods from a third country, it must declare the VAT due to the tax authorities directly in the VAT return. The business or importer must then collect the VAT due directly from the tax authorities on the basis of this import and immediately deduct it on the same return (reverse charge principle).<\/p>\n\n

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Read more on the same topic<\/p>\nHow does the reverse charge of import VAT work?<\/a><\/a><\/cite><\/blockquote>\n\n

Reverse charge of import VAT: benefits for companies<\/h2>\n\n

The reverse charge of VAT on imports<\/strong> offers many advantages to businesses importing goods from third countries:<\/p>\n\n