From 1 January 2022, companies are required to obtain a French VAT number if they import goods into France and in accordance with the new rules, companies declared their import VAT in their VAT returns via the reverse charge mechanism instead of paying it at the customs office.
Companies that were not VAT registered in France yet, had the chance to do so before 30 June 2022. However, this transitional period for foreign companies has ended on June 30, 2022.
If a taxpayer is not registered for French VAT when importing into France, he may have his imports in France blocked and may also be liable to a penalty of 5% on the deductible VAT.
Source Madalina Tok