France implements automatic reverse charge for import VAT as of 1 January 2022

The French law currently provides that an importing company established or not in the European Union (EU) customs territory and moreover liable for import Value Added Tax (VAT) may, with the authorization of the customs authorities (provided that the said company is already registered for VAT purposes in France at that time), pay the tax due on import and deduct it simultaneously on its VAT return.

Source EY

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