Important changes from 1 January 2022 in France for Swiss companies importing goods into France

As of January 1, 2022, the management and collection of VAT applicable to imports and exits from suspensive regimes, both taxed and untaxed, are transferred from the General Directorate of Customs and Indirect Rights (DGDDI France) to the General Directorate of Public Finance (DGFiP France) for all taxpayers identified for VAT in France.

As a reminder, pursuant to Articles 293 A and 277 A of the General Tax Code (CGI), the taxpayer is required to communicate to the DGDDI, in addition to the information needed to determine the taxable amount, his valid French intra-Community VAT number and, if necessary, other information useful for the liquidation or control of the tax due.

This mechanism of simultaneous declaration-payment on the VAT return becomes automatic and mandatory for any taxpayer identified for VAT in France without any prior authorization. As a result, companies, regardless of their place of establishment, that do not have a French intra-Community VAT number but that wish to carry out import operations in France must first apply to their company tax department (SIE) for a French intra-Community VAT number.

Foreign EU and non-EU companies wishing to clear goods for import into France (e.g. DDP deliveries) from January 1, 2022 (midnight) must have a valid FR intra-community VAT number by that date, in order to apply the general reverse charge of VAT on imports.