FRANCE: Reverse charge of VAT on imports 2022

VAT registration in France becomes compulsory The French Finance Act 2020 provides for articles 1695 and 287 b quater of the General Tax Code (CGI) to be amended. These articles determine the modalities of the reverse charge of VAT on imports (ATVAI). Currently subject to express authorisation by Customs, by January 1st 2022 the reverse charge will be ...

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