Postponed VAT Accounting in France: Mandatory System for Import VAT Since 2022

Since January 1, 2022, postponed VAT accounting (PVA) is mandatory in France; import VAT is paid via VAT returns, not at the border.
PVA improves cash flow for businesses by allowing import VAT to be offset against VAT collected on sales.
No special license or fiscal representative is needed for PVA in France; it is the default system for all VAT-registered businesses.
The system, called Autoliquidation de la TVA à l’import (ATVAI), pre-fills import VAT on VAT returns, with monthly import statements available online.
Businesses using the Import One Stop Shop (IOSS) scheme do not need to handle import VAT or PVA for shipments to France.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.