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.
- 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
- 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
Make an appointment with an Intra-Community VAT Expert and obtain a French VAT number to self-clear your VAT on imports into France
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.
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
Make an appointment with our intra-Community VAT experts and avoid the burden of VAT on imports into France.
Des centaines d’entreprises choisissent Eurofiscalis pour les aider dans leur développement en Europe. Écoutez le témoignage de notre client Miliboo.com, nous l’accompagnons dans la gestion de sa TVA intracommunautaire
modération
- Collabore avec Eurofiscalis : Depuis 2020
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“J’ai ce sentiment que tout le personnel à cœur de nous aider sans même parler de coût, pour moi, c’est un vrai échange. Ce sens du partage est un marqueur de cette société”
- Ian Smith | Directeur Administratif et Financier
- Collabore avec Eurofiscalis : Depuis 2021
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- Web : ping.com
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
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- Collabore avec Eurofiscalis : Depuis 2019
- Services : Déclarations TVA, Audit TVA
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- Web : miliboo.com
“L’objectif était clair, on voulait être focus sur notre business et ne pas s’embarrasser de cette partie administrative et fiscale bien qu’elle soit importante”
- Delphine Dudoignon | Responsable comptable
- Collabore avec Eurofiscalis : Depuis 2020
- Services : Déclarations TVA, Audit TVA
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“J’avais besoin d’un fiscaliste qui puisse identifier toutes nos problématiques et établir une cartographie des flux afin de clarifier la situation”
Mandat fiscal et représentation fiscale : comment ça marche ?
ÉTAPE 1 : ANALYSE DES FLUX
La première étape est la plus importante. Nous réalisons une cartographie de vos flux afin de déterminer vos obligations en matière de TVA et de DEB.
Il est essentiel de prendre en compte les acteurs, les incoterms, les pays de départ et d’arrivée des marchandises, les flux financiers… tout sera mis sur la table !
ÉTAPE 2 : ENREGISTREMENT TVA
Vous avez besoin de vous immatriculer à la TVA ? Nous nous occupons de toutes les formalités : dossier d’immatriculation, traduction des documents, communication avec les administrations locales…
Les coûts et les délais d’enregistrement varient en fonction du pays. Obtenez un numéro de TVA dans l’un des 27 États membre, au Royaume-uni, en Suisse et en Norvège.
ÉTAPE 3 : DÉCLARATIONS TVA ET EMEBI
Notre service « conformité TVA » est en charge du dépôt de vos déclarations de TVA et EMEBI. En fonction de vos obligations fiscales et du rythme déclaratif, nos collaborateurs comptables spécialistes des échanges intracommunautaires et internationaux soumettrons vos déclarations.
Vos déclarations sont traitées par des collaborateurs comptables, fiscalistes ou experts-comptables locaux. Votre chargé d’affaires centralise les échanges afin d’avoir un seul interlocuteur pour gérer l’ensemble de vos déclarations.
ÉTAPE 4 : ASSISTANCE RÉGLEMENTAIRE
En tant que représentant fiscal ou mandataire fiscal, nous seront le lien entre votre entreprise et les administrations locales.
Une veille réglementaire et une assistance est inclut dans notre accompagnement. Vous avez accès à votre chargé d’affaires, notre newsletter et notre Academy. La TVA n’aura plus de secret pour vous et votre équipe !
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Why not call upon an accounting firm that knows your field of activity?
Does your company operate internationally? Do you carry out import-export operations? Are you looking for a trusted partner who can answer your questions? Your needs? Let’s make an appointment and talk about your project.
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