As of January 1, 2022, the management and recovery of VAT applicable to imports will be transferred to the Direction Générale des Finances Publiques (DGFiP).
Import VAT will therefore be declared, paid and deducted with the same administration. As a result, and as of this date, the above-mentioned conditions will no longer be necessary to benefit from the postponed accounting for VAT import in France, which will allow to collect and deduct simultaneously the import VAT on the VAT return, without cash advance and without any particular conditions or formalities.
Source
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