French Import VAT Reverse Charge
The French import-VAT reverse charge is the mechanism, mandatory in France since January 2022, under which import VAT is accounted for on the importer's periodic VAT return rather than paid in cash to Customs at the border. The import VAT is declared and simultaneously deducted on the same return, so — for a fully taxable business — no import VAT is actually paid out of pocket.
France made this automatic and compulsory for VAT-registered importers, and moved the management of import VAT from Customs to the tax authority (with pre-filled returns). The reform brought France into line with the cash-flow advantages long offered by the Netherlands (Article 23) and Belgium (ET 14000), removing the need to pre-fund import VAT (20%) at import and wait to recover it. For companies importing into France, this significantly improves cash flow and simplifies clearance, and it affects how import VAT is handled in accounting and ERP systems. Understanding the French import-VAT reverse charge is important to structuring and costing French imports. It is a key feature of France's modern import regime.
Since 2022 France automatically accounts for import VAT on the return rather than at the border — so VAT-registered importers no longer pre-fund 20% import VAT and wait to recover it, a real cash-flow gain that brought France in line with the Dutch and Belgian gateways. It changes how import VAT flows through accounting and ERP, and matters to costing French imports.
How is import VAT handled in France since 2022?
Automatically via the VAT return (reverse charge) — declared and deducted together — so no import VAT is paid in cash at the border for taxable businesses.
How does it compare to Article 23 / ET 14000?
It gives France the same import-VAT cash-flow advantage that the Netherlands (Article 23) and Belgium (ET 14000) offered, but automatically and for all VAT-registered importers.