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Understand everything about the self-assessment of VAT

As of January 1st 2022 postponed account for VAT relative to Imports transaction will be mandatory and automatized by the French Administration.

  • Mandatory means that from January 1st 2022 the postponed account for VAT will apply to all companies in France. From this date the administrative competency for collecting VAT is transferred from the French Customs Administration to the French Fiscal Administration.
    In rare cases where importers of record have not a VAT registration in France, they will need to request one to the French Administration.
  • Automatized means that the total amount of VAT relative to imports made the previous month will be automatically prepopulated on the operator’s VAT monthly declaration the 14th of each month. The operator will have to control this amount and transmit the VAT declaration before the 24th of each month.

For French companies

  • Those who already have a French VAT number will automatically benefit from the postponed account for VAT relative to imports transactions.
  • Those who are now in the optional postponed account for VAT will also be included in this new regime. 

Companies from French Overseas Departments or Regions (DROM)

  • If they did not already have a valid French VAT number, they will be automatically assigned one by the tax administration.

Foreign companies 

  • Whether or not they are established in the EU will be required to register for VAT in France.