Businesses may currently apply for the postponed accounting of the French import VAT provided the conditions of article 1695 of General Tax Code are met (e.g. for EU-based applicants, they performed at least 4 importations in France during the last 12 months and did not commit any violation to the customs or tax regulations during that period).
These conditions will be repealed as from January 01, 2022, based on Finance Law of 2020 (article 181). It means that as from that date all businesses will be able to benefit from the postponed accounting scheme in France with no specific conditions to be met… if no further legal changes are introduced in the meantime.
Source VATdesk.eu
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