AUTOLIQUIDATION OF VAT ON IMPORTS: general introduction on January 1, 2022
From January 1, 2022, the reverse charge of VAT on imports (VATI) will be generalized.
But why? And how? We explain.
WHAT IS THE IMPORT VAT REVERSE CHARGE?
The reverse charge of VAT is a customs simplification that enables operators established in mainland France and the French overseas departments to import without paying VAT to customs.
WHY THIS GENERALIZATION?
From January 1, 2022, the management of VAT on imports will be transferred from the General Directorate of Customs and Indirect Duties (DGDDI) to the General Directorate of Finance (DGFIP).
On this occasion, the DGFIP is announcing the generalization of the reverse charge of VATI.
OPERATION FROM JANUARY 1, 2022
As of January 1, 2022, the VATI reverse charge system will be generalized for all VAT-registered businesses (i.e. those subject to VAT in France).
Only the VATI of non-taxable persons will remain recovered by the DGDDI and collected on the import declaration, e.g. for private individuals.
The VAT amounts relating to imports will be pre-filled in the VAT declaration from customs declarations. This reform will enable import VAT to be collected and deducted simultaneously on your VAT return, without any cash advance.
It will still be necessary to check these pre-filled amounts and correct them in the event of error.
In 2022, the customs declaration will change to include the importer’s intra-Community VAT number.
Please let us know as soon as possible:
- ce numéro de TVA intracommunautaire
> This intra-Community VAT number, contact your Service des Impôts des Entreprises (SIE), which will provide it to you.
- an e-mail contact from your accounting department.
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Our customs experts are available to answer any questions you may have:
Julien DEMANNEVILLE – Customs Services Manager
jdemanneville@groupe-rdt.com – +33 (0)4 91 03 99 81
Daniel D’ANGELO – Customs Procedures Manager
ddangelo@groupe-rdt.com – +33 (0)4 86 13 25 75
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