Import VAT pre-filled on VAT returns as of January 1, 2022 – what if pre-filled number is incorrect?

In practice, the importers must ensure the proper reporting and documentary practices related to their imports, in particular:

• collection of the removal order (“Bon à enlever” – BAE) and obtention of the import documentation from the customs agents in order to proceed with check and reconciliation work,
• verification of the pre-filled data on the VAT return with the data made available on the customs website,
• implementation of corrections in case of identified errors,
• adaptation of the settings of the information systems,
• modification of the accounting entries, regarding purchases and VAT to be reverse-charged,
• setting up and documenting a reliable audit trail dedicated to this flow.

Source PwC

 

---

---