Importer : obligation of VAT registration in France with a tolerance while waiting to obtain the VAT number

Importer : obligation of VAT registration in France with a tolerance while waiting to obtain the VAT number

Importer : obligation of VAT registration in France with a tolerance while waiting to obtain the VAT number 1500 602 Exponens International

GROUPE EXPONENS

Importer : obligation of VAT registration in France with a tolerance while waiting to obtain the VAT number

Publié le 11/02/2022

As a reminder, since January 1, 2022, the VAT collected on imports in France must be declared to the French tax administration (DGFIP), using the VAT return and no longer to the French Customs (DGDDI) during the customs clearance. The importing company must therefore have a French VAT number to import into French territory.

If the company does not have yet a French intra-EU VAT number and wishes to carry out import operations in France, the company must register for VAT in France.

Exponens can assist clients established within the EU and those established :

  • South Africa
  • Antigua-and-Barbuda
  • Armenia
  • Aruba
  • Australia
  • Azerbaidjan
  • Bosnia-Herzegovina
  • Cape-Verde
  • Curaçao
  • Dominica
  • Ecuador
  • Georgia
  • Ghana
  • Grenada
  • Groenland
  • Cook Islands
  • Faroe Islands
  • Inde
  • Iceland
  • Jamaica
  • Japan
  • Kenya
  • Kuwait
  • North Macedonia
  • Mauritius
  • Mexico
  • Moldava
  • Nauru
  • Niue
  • Norway
  • New Zealand
  • Pakistan
  • French Polynesia
  • Republic of Korea
  • United Kingdom of Great Britain and Northern Ireland
  • Saint-Barthelemy
  • Sint Maarten
  • Tunisia
  • Ukraine
  • Vanuatu

Otherwise, the company should refer to a tax representative.

Waiting for a French VAT number

While waiting to receive its FR VAT registration number and if able to prove that the VAT registration process was initiated before March 1, 2022, the company may import into France and carry out customs clearance formalities by entering on the customs clearance document, as an exception, the new special mention G0008 « redevable non identifié à la TVA en France » (“taxpayer not identified for VAT in France”), and pay the VAT to the French Customs during the transition period. The transitional period allowing you to declare the VAT due on your imports in support of your customs clearance declaration will end June 30, 2022. After this date, the lack of VAT registration will be considered as an irregularity that could lead to a fine of 5% of the amount of the deductible VAT (article 1788 A of the French tax code).

Exponens experts can help you!

To go further, Exponens recommends :

Changes for Intrastat in France from January 1st, 2022– Read the article
Research & Development tax credit in France – Read the article
Reliable audit trail for invoices – Read the article