VAT, Customs & Excises

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Treatment of import VAT in France (ATVAI): a temporary solution to import and sell your goods while your VAT number is pending

As mentioned in our last article about the import VAT reverse charge mechanism  in France, since January, 1, 2022, VAT due on imports has to be declared to the French tax authorities (so called the Public Finances Directorate General,DGFiP) using a VAT return and no longer to the French Customs authorities (so called Directorate General for Customs and Excise, DGDDI)) upon clearance. And for this process any company not established in France needs to have a VAT number in France.

That’s why Eurotax wants to present you further possibilities to continue your activity without waiting for your VAT number to be granted. 

Should you wish to import goods into France, without having a French VAT number yet, two situations must be distinguished : 

  1. If you are a company based in the European Union (EU) or in certain non- EU countries with which France has a specific legal agreement. The French tax authorities must be contacted to apply for registration in France and for a French Intra-Community VAT number. Eurotax  can assist you with the above-mentioned. 
  2. In other circumstances you must appoint an accredited tax representative, like Eurotax, which will handle this process for you.

Whatever your situation, you should carry out your VAT registration process without any delay and, in any case, by March 1, 2022   This is the known date until now where the tolerance period is granted by the French Tax authorities to comply with requirements related to import to France.

How to pursue  your activity when you don’t have yet your French VAT number?

Pending receipt of your VAT registration number and proving that you have initiated the procedures within the specified deadline, you can import goods into France and carry out your customs formalities by entering on the customs declaration, only during this transition period, the new special mention G0008 «redevable non identifié à la TVA en France» (taxpayer not identified for VAT in France) in order to pay the import VAT to the Customs authority during the permitted transition period.

The transition period will end no later than June, 30, 2022. Meanwhile, you’ll have received your VAT number and will continue your business activity on DDP basis without any interruptions.

If you have not yet applied for your VAT number in France or if you need more information on this subject, you can contact us so we can find the best solution suited for your business !

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