- The publication provides additional details and examples regarding the VAT rules for import operations.
- It includes information on international moves, accountability rules for irregular imports, exceptions to VAT identification requirements for certain import operations, and rules for goods leaving a specific customs situation or regime.
- The publication is an update following a public consultation that took place from January 18, 2023, to May 15, 2023.
- The update is related to the new rules for VAT declaration and payment for imports, as stated in the law n° 2019-1479 of December 28, 2019, on finance for 2020, article 181.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
