The new VAT import declarations procedures

From January 2022, new import VAT reporting requirements have been introduced with the aim of strengthening the control of inter-state transactions.

The previous regime :

Initially, in the case of imports, the reverse charge VAT system was reserved for only some of the companies that had obtained prior approval from the tax authorities and met the following conditions:

They had at least 4 imports into the EU in the 12 months preceding the application
They had not committed serious or repeated infringements of customs and tax provisions
They had a system for managing customs and tax entries to monitor import operations.
They had a satisfactory financial situation in the last 12 months before the application.

This reverse charge of VAT made it possible, on the same CA3 return, to pay only the balance corresponding to the collected VAT minus the deductible VAT. The advantage of this system was that the company did not have to make any cash advances and only paid what it actually owed to the tax authorities.

For businesses not benefiting from this authorisation, the reverse charge of VAT was impossible.

The new regime implemented in 2022 :

From January 2022, the VAT reverse charge will become the mandatory regime for all businesses identified for VAT purposes in France.

In addition, VAT returns are partly pre-filled on the basis of information provided by the carrier to the customs service at the time of customs clearance.

Companies will be responsible for checking the figures provided. To this end, the ATVAI service available on the Customs website will provide access to a summary table showing all the information provided by hauliers to the tax authorities.

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