{"id":3786,"date":"2021-01-01T12:58:00","date_gmt":"2021-01-01T12:58:00","guid":{"rendered":"https:\/\/avask.com\/?p=3786"},"modified":"2024-03-14T15:41:49","modified_gmt":"2024-03-14T15:41:49","slug":"import-france-2022","status":"publish","type":"post","link":"https:\/\/avask.com\/import-france-2022\/","title":{"rendered":"Changes to import VAT in France \u2013 effective 1st January 2022"},"content":{"rendered":"\n<p>The French Tax Administration has announced that effective 1st January 2022, all import VAT will be mandatorily deferred to the French VAT return via the declaration of an import VAT reverse charge.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/avask.com\/import-france-2022\/#So_what_is_import_VAT_reverse_charge\" title=\"So, what is import VAT reverse charge?\">So, what is import VAT reverse charge?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/avask.com\/import-france-2022\/#Import_VAT_reverse_charge_%E2%80%93_practical_use\" title=\"Import VAT reverse charge \u2013 practical use\">Import VAT reverse charge \u2013 practical use<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/avask.com\/import-france-2022\/#How_AVASK_can_help\" title=\"How AVASK can help?\">How AVASK can help?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"So_what_is_import_VAT_reverse_charge\"><\/span>So, what is import VAT reverse charge?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The import VAT reverse charge is an existing mechanism in France, but previous eligibility requirements have made it very difficult to utilise. From 1st January 2022, all previous eligibility requirements will be waived. The shipper will simply need to hold a valid intra-EU VAT number in France and this will be noted on the customs declaration. Therefore, the shipper must communicate their French intra-EU VAT number to their freight agent so that the declaration can correctly be made.&nbsp;<\/p>\n\n\n\n<p>This is fantastic news to shippers that utilise France for importations \u2013 a huge cash-flow benefit will be seen by removing the requirement to outlay cash on import VAT at the border. As well as this, we should see a reduction in the number of sellers that have a credit with the French Tax Administration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Import_VAT_reverse_charge_%E2%80%93_practical_use\"><\/span>Import VAT reverse charge \u2013 practical use<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Any shipments that clear French customs from 1st January 2022, will be subject to the import VAT reverse charge. The import VAT amounts will be lodged against the shipper\u2019s French intra-EU VAT number.<\/p>\n\n\n\n<p>When it comes to filing the French VAT return, the import VAT amounts declarable for the reporting period will be pre-filled on the seller\u2019s VAT return already. These values will appear on the seller\u2019s VAT return by the 14th of the month. Although the import VAT amount is pre-filled on behalf of the taxpayer, it is still the responsibility of the taxpayer to ensure this amount is correct. The French customs authorities have announced that they are opening a service whereby the taxpayer can check the total value of import VAT deferred for the period.&nbsp;<\/p>\n\n\n\n<p>Additionally, the deadline for submitting VAT returns in France for importers has been extended to the 24th of the month following the reporting period. This is due to the fact, that the pre-filled values may not show on the seller\u2019s VAT return until the 14th, so an extension of the existing deadline is necessary. Please be clear that this deadline extension is for importers only.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-avask-can-help\"><span class=\"ez-toc-section\" id=\"How_AVASK_can_help\"><\/span>How AVASK can help?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>AVASK is a firm of accountants and indirect tax experts, with a well-reputed specialism in global e-commerce expansion, international taxation, accountancy, business advisory, and consultancy services.<\/p>\n\n\n\n<p>If you have any questions about how we can help you expand your business,\u00a0<a href=\"https:\/\/www.avaskgroup.com\/contact-us\/\" target=\"_blank\" rel=\"noreferrer noopener\">get in contact<\/a>\u00a0with us. Our team of experts can assist with\u00a0<a href=\"https:\/\/www.avaskgroup.com\/international-vat-and-taxes\/vat-registration\/\" target=\"_blank\" rel=\"noreferrer noopener\">VAT registrations<\/a>,\u00a0<a href=\"https:\/\/www.avaskgroup.com\/international-vat-and-taxes\/vat-filing\/\" target=\"_blank\" rel=\"noreferrer noopener\">VAT filing and compliance<\/a>\u00a0as well as\u00a0<a href=\"https:\/\/customs.avaskgroup.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Customs and Trade<\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The French Tax Administration has announced that effective 1st January 2022, all import VAT will be mandatorily deferred to the French VAT return via the declaration of an import VAT reverse charge. So, what is import VAT reverse charge? The import VAT reverse charge is an existing mechanism in France, but previous eligibility requirements have [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":3796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38],"tags":[128,129,127],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.9 (Yoast SEO v22.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What are the changes to import VAT in France? | AVASK<\/title>\n<meta name=\"description\" content=\"As of 1st January 2022, all import VAT in France will be mandatorily deferred via the declaration of an import VAT reverse charge.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avask.com\/import-france-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes to import VAT in France \u2013 effective 1st January 2022 - AVASK\" \/>\n<meta property=\"og:description\" content=\"As of 1st January 2022, all import VAT in France will be mandatorily deferred via the declaration of an import VAT reverse charge.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avask.com\/import-france-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"AVASK\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/avaskgroup\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-01T12:58:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-14T15:41:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/avask.com\/wp-content\/uploads\/2024\/02\/11-french-woman-dressed-formally-office.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AVASK\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@avaskgroup\" \/>\n<meta name=\"twitter:site\" content=\"@avaskgroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AVASK\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/avask.com\/import-france-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/avask.com\/import-france-2022\/\"},\"author\":{\"name\":\"AVASK\",\"@id\":\"https:\/\/avask.com\/#\/schema\/person\/d9ef727580a3a934b19636aa19b38be2\"},\"headline\":\"Changes to import VAT in France \u2013 effective 1st January 2022\",\"datePublished\":\"2021-01-01T12:58:00+00:00\",\"dateModified\":\"2024-03-14T15:41:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/avask.com\/import-france-2022\/\"},\"wordCount\":451,\"publisher\":{\"@id\":\"https:\/\/avask.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/avask.com\/import-france-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/avask.com\/wp-content\/uploads\/2024\/02\/11-french-woman-dressed-formally-office.jpg\",\"keywords\":[\"France\",\"Import VAT\",\"Importing\"],\"articleSection\":[\"VAT\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/avask.com\/import-france-2022\/\",\"url\":\"https:\/\/avask.com\/import-france-2022\/\",\"name\":\"What are the changes to import VAT in France? 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