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
Latest Posts in "France"
- France E-Reporting for Foreign VAT Businesses Without Permanent Establishment Starts September 2027
- France E-Invoicing Reform 2026: Key Requirements, Timeline, and Impact on Domestic and Cross-Border Transactions
- France Clarifies VAT Rules for Cross-Border Distance Sales Without IOSS System
- France to Impose €2 Customs Handling Fee on Low-Value Imports from March 2026
- Toulouse Court Clarifies VAT Rules for Cross-Border Sales by Andorran Company to France
