From January 1, 2022, reverse charge on import VAT becomes mandatory and automatic

As of January 1, 2022, the management and collection of VAT applicable to imports and exits from suspensive regimes, taxed and untaxed, will be transferred from the General Directorate of Customs and Indirect Taxes (DGDDI) to the General Directorate of Finance public (DGFiP) for any taxpayer identified for VAT in France

Source

• douane,gouv.fr
• Explanatory notes
• Instructions