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France: Postponed VAT Accounting

(S) Move to Postponed VAT accounting in France. Download the note from the Directorate General of Public Finances / DGFIP on the postponed VAT accounting on Import VAT (ATVAI).

Since January 1, 2022, the declaration and payment of import VAT will be made directly through the VAT declaration instead of the customs declaration. For this purpose, no prior authorization is required. This new declaration method is mandatory for any taxpayer identified for VAT. It will allow businesses to simultaneously collect and deduct import VAT on their VAT return, without a cash advance. Your VAT return will evolve to integrate operations relating to imports.

Download the note (In French)

Download PDF • 1.51MB

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