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france

Transition period on new import reverse charge in France ends June 30, 2022

Companies without a French VAT number are allowed to make imports in France paying import VAT at Customs until 30 June 2022, as per the transition period granted.

Possibility of using special mention G0008 (taxpayer not identified for VAT in France) at the customs declaration, as part of the transition period, will only be available until 30 June, 2022. After this deadline, if a taxpayer does not have a French VAT number when making imports in France, this will be considered a reporting irregularity and penalties will apply – 5% of the deductible VAT pursuant to Article 1788 A of the French General Tax Code.

Source Marosa

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