Beginning January 1, 2022, all French value added tax (VAT) registered entities will be able to account for import VAT on their periodic VAT return. Liability for the import VAT will be created on the acceptance of the import customs declaration, but no payment of import VAT will be required prior to the customs release of the imported goods. The VAT authorities in France will collect the import VAT data from the import customs declarations and pre-populate the VAT on the importer’s periodic return, who should then account for the VAT in the normal manner.

Traders who wish to import goods and clear customs to enter them into free circulation in the European Union in France are reminded to register for France’s VAT program as soon as possible.

Please refer to the information leaflet (in French) that can be found at the following link: https://www.impots.gouv.fr/portail/files/media/1_metier/2_professionnel/EV/2_gestion/210_declarer_payer/tva_a_limportationannexes.pdf