The use of the Import VAT reverse charge become compulsory in France from January 1, 2022. However, a “soft landing” transitional period was introduced for companies who were in the process of obtaining a French VAT number. As obtaining a VAT number in France can typically take up to three months, businesses that could demonstrate that they had submitted a VAT registration application to the French Tax Authority, could import using the historic Import VAT regime i.e. continue to physically pay Import VAT to French Customs up to an extended date of May 20, 2022.
Source Avalara
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