As of 1st of January 2022, rules for VAT on imports of goods into France changed. All businesses must now auto liquidate VAT (declare as collected and deductible at the same time) on all goods imported into France from outside of EU. The VAT is no longer to be paid to the customs (via transporter) – as opposed to private purchases.

If you are a business currently operating under “franchise en base” regime (company or micro-entreprise), and plan on importing goods for business purposes, you need to apply to your local tax office for a VAT number. In you request you must precise that this is for import purposes only, and you do not want to become VAT registered. The best way to get in touch with your tax office is via your proffessional acount on the tax office website (impots.gouv.fr) – in the “Messagerie” menu. This number must appear on the customs declaration. You will need to file form “n° 3310-CA3 de TVA” for the month when the VAT on the import becomes exigible (for imports, the importation date), and pay the tax due – this is also done via your proffessional acount on the tax office website . The declaration must be filed before the 24th of the following month.

If you are currently operating under “regime réel normal” for VAT (filing declarations every month), your declarations will be pre-filled with data from the customs, you need to make sure that the data is accurate.

If you are currently under “regime réel simplifié or mini”, and plan on importing goods you must contact your tax office beforehand to change your regime to “regime réel normal”. You will no longer have a possibility to use the simplified regime, and will have to file your VAT declarations monthly from now on.