France is set to introduce a VAT reverse charge mechanism for non-taxable imports in 2024. This change will shift the responsibility for paying VAT from the importer to the recipient of the goods or services. The aim is to combat VAT fraud and improve tax collection. The new system will apply to imports of goods and services from outside the EU.
At this stage, non-taxable imports are not pre-filled on the VAT declaration and must be declared manually. This applies, for example, to dentists or dental technicians importing VAT-exempt dental prostheses, or to companies and public bodies registered for VAT importing blood or organs under VAT exemption.
By 2024, it is expected that pre-filling will be introduced for these non-taxable imports.
Source: vat-solutions.com
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.
