Reverse charge of VAT on imports

As of this year (January 1st), the reverse charge procedure has become mandatory and automatic for all taxpayers identified for VAT purposes in France and carrying out import operations. Consequently, the reverse charge authorization has been abolished.

To be able to perform the reverse charge of VAT on imports, you must have a valid French intra-community VAT number.

Import VAT must be declared on your CA3 return (monthly or quarterly). If the return is filed electronically, it is pre-filled on the 14th of each month with the import VAT tax base, payable on taxable imports made during the previous month, based on the data contained in the customs declarations. You will be able to check the information pre-filled on your VAT declarations by connecting to your dedicated space on the customs website.

Non-taxable and non-identified persons will not be able to benefit from the reverse charge system and will continue to declare and pay import VAT to the French Customs and Excise Department at the same time as the customs duties.

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