From 1 January 2022, the management and collection of VAT applicable to imports and exits from suspensive, taxed and untaxed regimes will be transferred from the General Directorate for Customs and Indirect Taxes (DGDDI) to the General Directorate of Public Finance (DGFiP) for each taxable person identified as VAT payer in France.

The operators’ attention is drawn to the publication of the latest instructions written by the DGDDI and available at the following links:

• Official Customs Bulletin No 7440 of 23 November 2021 (text 21-051) on the procedures for charging VAT on import from January 1, 2022.;
• Note of the Customs Policy Office No. 21000196 of November 23, 2021 on the technical implementation of the generalization of the reverse charge for VAT in the DELTA-G / X Import / H7 applications of January 1, 2022.

We remind you that in accordance with Art. 293 A and 277 A of the Tax Code (CGI), the taxpayer is required to provide the DGDDI, in addition to the information for determining the tax base, his current French intra-community VAT number and, if applicable, other information useful for settlement or control of the tax due. This mechanism for simultaneous filing and payment on a VAT return becomes automatic and mandatory for any taxpayer identified as VAT taxable person in France and subject to the actual normal tax system, without prior authorization. As a result, companies irrespective of their place of establishment that do not have a French intra-Community VAT number or that are not subject to the actual normal system but want to import operations in France, must first apply to their services business tax (SIE) in order to assign a French intra-community VAT number and choose the current system. In addition, as of January 1, 2022 and for taxable transactions only , each taxpayer will have a VAT return pre-filled with certain customs details on his import operations for which he will be responsible for verification amounts each month when the tax must be changed or supplemented if necessary. The principle of VAT settlement will apply until the 24th day of the following month. For this purpose, on the DGFiP portal impots.gouv.fr (Professional / Manage my company / I declare and pay taxes) dedicated information on my company’s VAT declaration / Useful documentation / import VAT has already been made available. In addition, to help taxpayers verify the pre-filled information on VAT returns, DGDDI will provide them with a special space on the website custom.gouv.fr on February 14th 2022, accessible through the personal account created on it. Thanks to this, they will have access to a table that will contain specific customs data from their customs declarations for a given reference period. This data will include, in particular, the declaration number and date of “goods to be removed” (BAE), the declaration to which it relates (Delta-G / XI / H7), the article number and the nomenclature of the goods of the disputed VAT rate and the related tax base.