Import VAT in France: How the Reverse Charge Mechanism Works

Since January 1, 2022, the reverse charge of import VAT (often shortened to VATI) has been compulsory and automatic for every company and certain public bodies identified for VAT in France. If your business imports goods into France, this single rule directly affects your cash flow, your accounting, and your compliance obligations.

This guide covers what import VAT in France actually is, who is liable for it, how the reverse charge mechanism works, and the steps you need to follow to stay compliant.

What Is Import VAT in France?

Import VAT is the tax charged on goods entering France from outside the European Union. It exists to put imported goods on equal footing with goods manufactured locally, so foreign products are taxed the same way as anything sold on the French domestic market.

Who Is Liable for Import VAT in France?

The buyer, the company importing the goods is liable for import VAT in France.

How Much Is Import VAT in France?

Import VAT is charged in addition to any customs duties due. The standard French VAT rate is 20%, though reduced rates apply to certain categories of goods. Th rate that applies is generally the same one that would apply if the goods were sold domestically in France.

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What Is the Import VAT Reverse Charge?

Before the 2022 reform, companies had to pay import VAT to French customs at the border, then later reclaim it. This created a real cash-flow gap, sometimes a significant one.

Under the reverse charge mechanism, businesses no longer pay VAT at customs when goods arrive. Instead, import VAT is declared and deducted simultaneously on the monthly or quarterly VAT return — with no upfront cash advance required.
This isn’t an option you can choose to skip: it’s an obligation if you want to be able to deduct import VAT at all.

⚠️ This applies whether you’re a taxable or non-taxable entity, as long as you hold a French intra-Community VAT number.

Who Needs This and Who’s Excluded?

The only real basis to benefit from the reverse charge (aside from importing goods or supplying services tied to French exports) is holding a valid French intra-Community VAT number. This covers:

• All French companies subject to intra-Community VAT in France
• EU and non-EU companies applying for French VAT registration

If your company doesn’t hold this number, or is under the simplified tax regime (RSI) or the VAT exemption threshold (franchise en base), you’ll need to contact French tax authorities directly to determine your situation before you can import goods into France.

Importing into France as a UK Business Post-Brexit

Since the UK left the EU on January 1, 2021, UK companies importing goods into France are treated as non-EU businesses for VAT purposes. This raises a question UK importers ask us constantly: do you need a fiscal representative?
The answer is good news: the UK is on the list of countries exempt from the mandatory fiscal representative requirement, thanks to a mutual administrative assistance agreement between France and the UK. You’re in the same position as companies based in Norway, Australia, or South Korea on this point.

That said, you’ll still need to handle a few practical things:

• A French VAT number, to access the import VAT reverse charge described above.
• An EU EORI number. Your GB EORI number is no longer valid for customs operations within the EU; you’ll need a new one to act as Importer of Record on imports into France.
• A French or SEPA-zone bank account. French VAT payments are made exclusively by direct debit, and UK bank accounts are not eligible for this system. This is one of the most common blockers for UK businesses setting up VAT compliance in France.
• Someone to handle customs formalities, since import VAT and customs duties are now both due on UK↔France movements.

Even without a legal obligation to appoint a fiscal representative, many UK businesses choose to work with one voluntarily, it solves the bank account, EORI, and registration logistics in one go.

The Benefits of the Import VAT Reverse Charge

Cash flow. No upfront VAT payment at the border means real savings and better cash flow for importers; funds that would otherwise be tied up can be used elsewhere.
Administrative simplification. A single declaration now covers import VAT management. Less paperwork, fewer errors.
Time savings. Your VAT return is pre-filled from the 14th of each month, based on the figures French customs report directly to the tax authorities, reducing the risk of declaration errors.
Competitiveness. Lower import-related and declaration costs make businesses more competitive internationally.

How to Comply: Step by Step

To benefit from the import VAT reverse charge, your company must be under the normal real VAT regime (not the simplified regime), and follow these steps:

📌 Deadline: the import VAT reverse charge declaration must be filed by the 24th of each month.

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Do You Need a Customs Representative Too?

Reverse charge solves the VAT side but customs formalities are a separate matter.

• EU-based companies importing into France can appoint a customs representative to handle import formalities.
• Non-EU companies generally need an indirect customs representative, who will handle import formalities into France on your behalf.

Either way, entrusting both your VAT and customs obligations to a single fiscal representative with proven customs expertise is the safest route.