Reverse charge of VAT due on importation

Any company who is subject to VAT in France and who carries out imports must collect VAT on his VAT return.

The company can be located outside or within the European Union.

VAT is provisionally not applicable in French Guiana and Mayotte. Imports into these territories are not taxable and do not have to be declared on the VAT return.

You no longer pay the import VAT (VAT) to customs at customs clearance. You collect and deduct VAT during your monthly or quarterly turnover report #3310-CA3 to the Directorate-General for Public Finance.

The amount of taxable transactions on your imports is directly pre-filled on your return on line A4. This pre-filling shall be carried out on the basis of the information provided during the customs clearance operations.

This pre-filling is effective the 14th of each month (or the month following the quarter) transactions in the preceding month (or quarter).

You should check the pre-filled information and correct it if necessary.

However, you must include the following information on your return:

• Taxable import VAT bases if you use a suspensive tax system (RFS)
• Non-taxable bases and the amount of deductible VAT relating thereto

You can access the details of the pre-filled information using the online service “ATVAI data” accessible on the website of the Directorate General of Customs and Indirect Taxes (DGDDI):

VAT return: check pre-filled information

You must file your VAT return no later than the 24th of each month.

As a company subject to the simplified VAT system, you cannot benefit from the reverse charge of VAT when you carry out import operations.

As soon as your 1^re import, you can no longer benefit from the simplified tax system. You must inform your company Taxes Department (SIE) that you are importing. You're under the normal real tax regime.

You must file a VAT return by one of the following deadlines:

• Every month
• When the amount of your annual VAT due is less than €4,000, every 3 months

Your return must summarize all transactions for which tax has become chargeable since the beginning of the current fiscal year.

You will no longer pay the VAT on importation with customs at the time of customs clearance. You collect and deduct VAT during your monthly or quarterly turnover report #3310-CA3 to the Directorate-General for Public Finance.

The amount of taxable transactions on your imports is directly pre-filled on your declaration on line A4 from the information provided during your customs clearance. This pre-filling is on the 14th of each month (or the month following the quarter).

However, you must include the following information on your return:

• Taxable import VAT bases if you use a suspensive tax system (RFS)
• Non-taxable bases and related deductible VAT amount

You can access the details of the pre-filled information using the online service “ ATVAI data accessible on the website of the Directorate-General for Customs and Indirect Taxes (DGDDI).

You will need to file your VAT return no later than the 24th of each month.

You continue to charge VAT-free, but you must declare and pay the VAT due on your imports for the month in which VAT became chargeable on the turnover statement #3310-CA3 the corresponding month in the Directorate-General for Public Finance.

This declaration shall relate only to the import VAT collected.

The amount of taxable transactions on your imports is directly pre-filled on your return on line A4.

This pre-filling is on the 14th of each month for operations carried out during the previous month. You will need to check the pre-filled information and change it if necessary.

• Taxable import VAT bases if you use a suspensive tax system
• Non-taxable bases and related deductible VAT amount

You will need to file your VAT return no later than the 24th of each month.

To import and collect VAT, you must have an intra-Community VAT number.

If you do not have one, you must apply to the company Tax Service (SIE) on which you depend.

The request can be made via your professional space on the impots.gouv.fr website by clicking on " Messaging , and then " Write ”, Then “ VAT , and then " I request an intra-Community VAT number ”.

You must then check the answer that corresponds to your situation:

• Taxable person subject to the VAT exemption scheme
• Farmer placed under the flat-rate agricultural refund scheme
• Taxable person who carries out only transactions which do not give rise to the right to deduct

Impots.gouv.fr professional space