Since January 1, 2022, the management and collection of import VAT has been transferred to the General Directorate of Public Finances
The declaration and payment of import VAT are now made directly in support of the VAT declaration (monthly or quarterly CA3) instead of the customs declaration.
This new declarative method is mandatory for all taxpayers identified for VAT. It allows the taxpayers concerned to simultaneously collect and deduct import VAT on the VAT declaration, without cash advance.
The presentation of this reform as well as the declarative methods of this tax on the VAT return are detailed in the section:
Source impots.gouv.fr
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