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Members' Information – Changes to Import VAT

Dear Members,

Since 1 January, we have been required to apply the new European VAT Directive.

This led us to organise a new meeting on the subject with our Chartered Accountant, Xavier Bollotte, which took place on Tuesday 11 February.

One point that is not always entirely clear concerns the operation and reporting of import VAT. Xavier Bollotte addressed this topic in detail during the meeting and has also published a note on his website. For this reason, I felt it would be useful to share his explanation of this important issue with you.

His article on the subject : https://www.sfrevision.com/actualites/douanes-tva/
Recording of the meeting of 11 February : Available in your Members' Area.

Answers to the main questions :

This is no longer an optional procedure; it has been mandatory since 2022.
You must provide the carrier with your company's SIRET number, intra-Community VAT number, and EORI number.
The carrier submits the import value and the applicable VAT rate to Customs but does not pay the VAT.
From the 14th of each month, French Customs transmits this information to the French tax authorities.
The amount is automatically reported on the online CA3 VAT return, without any detailed breakdown.
Monthly VAT returns are due on the 24th. If your company is not yet subject to monthly filing, you should request this status by explaining that your business imports goods.
To obtain detailed information about the reported amount, you should activate the "ATVAI Data" service on the French Customs website.
Responsibility for the information declared rests with the declarant. If an error is identified, a correction must be submitted.
It is recommended to use the French tax authorities' online service.
The taxable base for import VAT must be reported on lines A4 and I1, I4, etc.
Import VAT is recoverable as deductible VAT, which is why the system is referred to as reverse charge accounting (self-assessment).
Please note: The margin scheme may not be used in 2025 for imported goods.