VAT on petroleum products has been transferred from the DGDDI to the DGFiP since January 1, 2021
The collection and management of VAT on petroleum products have been transferred to the General Directorate of Public Finances (DGFiP) since January 1, 2021.
Since that date, the declaration and payment of the VAT due when the tax on petroleum products is due will be made directly in support of the VAT declaration. This new declaration method will allow taxpayers to simultaneously collect and deduct petroleum VAT on their VAT declaration.
This reform is accompanied by simplifications:
- the collected VAT due for the release for consumption of petroleum products will be pre-filled on the CA3 declaration;
- the deadline for filing the VAT return is aligned with the 24th of the month for all those liable for petroleum VAT;
- the business tax service (SIE) or the large business department (DGE) becomes your contact person for this tax, in the same way as for ordinary VAT and other professional taxes managed by the DGFiP.
The amount of VAT on petroleum products is pre-filled
In order to facilitate the procedures for companies, the online declaration is pre-filled with the amount of petroleum VAT collected, from the elements previously declared to the General Directorate of Customs and Indirect Rights (DGDDI) by these companies with regard to the tax. domestic consumption on energy products (TICPE).
The amount of VAT collected is pre-filled from the 14th of the month following the VAT liability. If necessary, the pre-filled VAT collected amount can be corrected. It is also your responsibility to complete your declaration of the amount of the taxable and non-taxable bases of petroleum VAT as well as the amount of deductible VAT.
Source: gouv.fr
