From 1 January 2022, self-liquidation of import VAT will become mandatory and automatic. The management and recovery of VAT applied on imports will also be transferred from DGDDI to DGFIP
Articles 29 A and 277 of the General Tax Code (CGI) stipulate that "the taxpayer is required to communicate to the DGDDI, in addition to the information needed to establish the taxable amount, his valid French intra-Community VAT number and, where applicable, other information useful for the assessment or control of the tax due".
Companies, regardless of their place of establishment, which do not have a French intra-Community VAT number or which are not subject to the normal real regime and which wish to import goods into France, must apply to their Business Tax Department (Service des Impôts Entreprise - SIE) for a French intra-Community VAT number.
In order to help taxpayers check their information, the DGDDI will provide them with a dedicated space on the website douane.gouv.fr from 14 February 2022.
In this space, taxpayers will be able to check their pre-filled information and also view certain customs data such as :
- The declaration number
- The application concerned (Delta-G / XI / H7)
- The item number
- The VAT rate applied
- The associated taxable base
For more information, you can consult the official customs bulletin which you will find below