As of January 1, 2022, French VAT-registered entities must reverse-charge (and simultaneously recover) French import VAT on French VAT returns filed before the French Tax Administration rather than, as in the past:
• Either having to pay French import to the French Customs Authorities and then only be able to recover it on French VAT returns later (i.e. negative cash impacts),
• Or applying for an authorization from the French Customs Authorities enabling reverse-charging French import VAT and simultaneously recovering it directly on French VAT-returns.
Source Grant Thornton
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