As of January 1, 2022, two major changes will be implemented on two different subjects:
The Trade of Goods Declaration (DEB) will be abolished and replaced by two separate procedures, the VAT reverse charge for goods imported into France from outside the EU will become mandatory.
CERL provides an update on these two changes and points out the most significant elements for your activities!
Generalization of the reverse charge on january 1, 2022
As of January 1, 2022, the VAT reverse charge on imports (VATI) will be generalized. The management of import VAT will be transferred from the DGDDI to the DGFIP. As a reminder, the VAT reverse charge is a customs simplification that allows operators located in metropolitan France and in the DOM to import without paying VAT to the customs services.
Reverse charge before January 1, 2022
Previously, the VAT due when importing goods from outside the European Union into France was paid when the goods were cleared through customs upon arrival in mainland France and the French overseas departments. The reverse charge mechanism allows importers to submit a request to Customs for authorization to reverse charge VAT on imports.
To obtain the authorization, companies must meet the following 4 conditions:
- Carry out at least 4 imports in the last 12 months
- Have a system of management of customs and tax entries allowing the monitoring of imports
- Not to have been subject to serious or repeated infringements of customs and tax provisions during the last 12 months
- Be solvent (no default of payment to the tax and customs authorities, no collective proceedings)
Reverse charge after January 1, 2022
As of January 1, 2022, the VAT reverse charge due on imports will be generalized for all companies subject to VAT. The 4 conditions will no longer be necessary. The import VAT amounts will be automatically filled in and sent monthly from the customs clearance elements sent to the DGDDI.
These data will be put online no later than the 14th of each month on the secured space of the taxpayer. The deadline for filing the CA3 VAT return will be extended to the 24th of the month or quarter following the import.
This reform will allow to collect and deduct simultaneously the import VAT on your VAT return, without cash advance. Nevertheless, controls will be necessary.
The DGFIP gives to the operators, an intra-community VAT number, necessary to declare and pay the VAT on imports, directly on their CA3 declarations.
Do not hesitate to communicate us this intracommunity VAT number communicated by the DGFIP in order to update our computerized databases.
Deletion of the DEB on 1 January 2022
As of January 1, 2002 the DEB will be replaced by two different procedures: a statistical survey related to intra-EU trade in goods and a VAT recapitulative statement for intra-EU supplies.
Statistical survey declaration relating to intra-EU trade in goods
The first element concerns a statistical component. Unlike the current DEB, this statistical survey will only concern legal entities or natural person companies included in a defined list called “sample”. The collection of statistics will therefore only be carried out on the basis of a sample of companies that will be notified at the end of the year for the following year. However, for the year 2022, the companies concerned will be the current registrants.
A postal letter entitled “notification letter” will be sent in December 2021 to companies selected to respond to the statistical survey for 2022. Please note that only companies that have received the letter of notification will be required to respond!
In concrete terms, three variables will be added: on shipment, the following variables will be added for the 21 and 29 regime: “country of origin” and “customer identification VAT number”. At dispatch and at introduction: “modification of the codes applicable to the nature of the transaction”.
VAT recapitulative statement concerning intra-EU supplies of goods
The tax component of the DEB will be retained: companies will have to declare spontaneously the tax information for which they are liable (as opposed to the statistical survey which will be carried out at the request of the authorities). These data will only be used by the DGFIP and the Member States for the control of intra-EU VAT.
The recapitulative statement will have to be filed from the first euro. The variables collected on this statement are unchanged: the value (euros), the regime (10, 20, 21, 25, 26, 31) and the VAT identification number of the EU purchaser.
Please note that the daily, weekly or any other type of declaration will no longer be allowed. The statistical survey and the recapitulative statement will be monthly.
CERL, your privileged partner!
CERL, has chosen to act as a logistics facilitator. CERL guarantees you specialized resources, complete expertise and total coordination of operations.
From pick-up to the final delivery of the goods, our teams of experts provide you with a professional solution adapted to your needs while respecting all customs formalities.
