As a reminder, two major changes concerning import VAT will apply from 1 January 2022, both for companies established in France and for those who are not:
- The management and recovery of VAT applicable to imports will be transferred to the Direction générale des Finances publiques (DGFiP – France’s General Directorate of Public Finance),
- The pervasive application of the postponed import VAT accounting in France
Source: asd-int.com
