The VAT applicable to imports must now be declared to the General Directorate of Public Finances (DGFiP) on the VAT declaration, and no longer to the General Directorate of Customs and Indirect Duties (DGDDI) during customs clearance operations.
Several information, in order to facilitate your declaration:
- The online declaration is pre-filled with the amount of import VAT to be collected (excluding suspensive tax regimes – RFS), based on the information that you or your registered customs representatives (RDE) have previously declared to the DGDDI.
The pre-filling is effective from the 14th of each month for operations carried out during the previous month;
- Details of the pre-filled amount can be accessed in the “DONEES ATVAI” area of your professional account on the customs.gouv.fr website; in addition to the declaration numbers and, by declaration item, the taxable base by rate and nomenclature, it now includes information identifying the RDEs (Name and EORI number); and
- The deadline for filing the VAT return is set at the 24th of each month for all persons liable for import VAT.
Pre-filled amounts should be checked by you and corrected if necessary.
To do this, you should ensure that you have the necessary information, in particular, if you are using a registered customs representative (RDE) to validate the amount of import VAT.
In the event of a discrepancy between the pre-filled amount and the one you believe you should declare, you will have to correct the pre-filled amount of VAT collected and we invite you to contact the RDE possibly to keep it informed.
Before validating your declaration, it is also up to you to complete your declaration with the data not pre-filled: such as the taxable import VAT bases when you use an RFS, the non-taxable bases and the amount of deductible VAT related.
Precision on the population of importers
The collection of import VAT on the VAT declaration concerns all taxable persons as well as non-taxable persons who have an intra-community VAT number valid in France.
You are reminded that the intra-community VAT number must now be entered on your customs declarations.
Several details depending on your situation:
- If you are placed under the simplified tax regime (RSI) in terms of VAT and you intend to make imports, you will no longer be able to benefit from the RSI and will have to file a VAT declaration according to the normal real tax regime, after have informed your tax department.
- If you are placed under a VAT exemption regime, you must declare the VAT relating to imports on VAT declaration n°3310-CA3, for the month in which the VAT became payable.
If you do not have a French intra-community VAT number when you import goods into France, we invite you to contact your tax department to obtain one.
Cabinet Nicolas BRAHIN
Advokatfirma i NICE, Lawyers in NICE
1, Rue Louis Gassin – 06300 NICE (FRANCE)
Phone : +33 493 830 876 / Fax : +33 493 181 437
