Import without VAT

Reverse charge of VAT on imports into France

Since January 1, 2022, France has generalized the reverse charge of VAT on imports. In practice, you no longer pay VAT to customs agents; instead, you declare it on your ca3. Would you like to know how the reverse charge of import VAT works in France? You’ve come to the right place!

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Self-assessment of VAT on imports into France

Before January 1, 2022, it was possible to import goods into France without advancing the import VAT thanks to the 2016 finance law. However, even if this system was relaxed in 2020, it was still quite restrictive to implement and was limited to certain companies meeting specific conditions. Since January 1, 2022, the reverse charge of VAT on imports is generalized and mandatory for companies with a French intra-community VAT number.

Your problems

You import goods into France and pay VAT
You don’t know how to fill in your CA3 since the reverse charge reform
You have paid import VAT and do not know how to recover it

Our solutions

Recover your import VAT
Train yourself to fill out the CA3
A team of VAT rockstars at your side to help you grow your export business

Importing into France without VAT

Make an appointment with an Intra-Community VAT Expert and obtain a French VAT number to self-clear your VAT on imports into France

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Who is eligible for the reverse charge of import VAT in France?

The import VAT reverse charge mechanism is generalized and mandatory for all companies (French or not) that import into France and that have a valid FR intra-community VAT number. You can check the validity of your VAT number on our VAT number verification tool.

Important information

All importers in France must be under the normal real regime to be able to self-charge import VAT on the CA3. You are under the simplified real regime or the VAT exemption regime and you wish to import goods into France? Contact our experts for more information on how to proceed!

Reverse charge of VAT in France for a company not established in the EU

Operators not established in the EU must clear their goods through a customs representative who holds a valid “customs simplifications” Authorised Economic Operator authorisation. This condition provides the same level of security as for European operators.

For traders who are not established for VAT purposes in France, this option remains open insofar as they register for VAT in order to file a CA3 to self-charge the import VAT. In the case of non-EU operators, they will in principle be required to appoint a tax representative in France (although some countries are exempt from this obligation), who must be distinguished from the customs representative designated above.

How does the reverse charge of import VAT work?

When you import goods into France, the information you declare to customs is now transmitted to the DGFiP, which transfers it directly to your VAT returns. You must therefore pay attention to indicate a valid French VAT number in your customs declarations ! Every 14th of the month, you will find the amounts of your imports on your online VAT return: taxable base in line A4 and breakdown by VAT rate in the new lines I1 to I6. Your monthly declarations are automatically pre-filled: all you have to do is check and complete the amounts.

A pre-filled online declaration: procedure and verification tools

You must file your VAT returns before the 24th of the month following your imports The due date for import VAT is the date on which you received the “Bon à enlever” (BAE) from the customs authorities for the entry of your goods into France.

From the 14th of each month, you can check the pre-filled amounts on your online declaration. These are only the amounts of your final imports for which VAT is due: you will have to manually enter the amount of untaxed imports and exits from the suspensive tax regime. Also be careful when making simplified customs declarations. If these have not been completed or regularized before the 14th of the month following your imports, you will have to enter them manually in your VAT return.

All importers must be able to verify the pre-filled information. You have access to the “ATVAI Data” service on the customs.gouv.fr website, where you can download the details of the amounts reported on your declarations

Do you pay VAT on imports into France?

Make an appointment with our intra-Community VAT experts and avoid the burden of VAT on imports into France.

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See also
Our other VAT services in France

Our articles on the reverse charge of import VAT

Our practical tools

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