Since 01/01/2015, a new postponed accounting via the VAT return has been available in France. Under specific authorization [“Procédure de domiciliation unique”], payment of French VAT on import could be postponed into the VAT return [no more pre-financing of VAT = positive impact on the cash flow].
via FRANCE News: VAT on Import – New postponed accounting via the VAT return – 01/01/2015 | LinkedIn.
