Changes to import VAT reporting for B2B flows

From January the 1st 2022, import VAT will no longer be claimed after the import clearance and taxation operation, but will be collected at the time of your monthly VAT return. This is a transfer of responsibility between the French Customs and the Direction Générale des Finances Publiques (DGFIP), and a new compulsory declaration procedure.

For Colissimo customers, this obligation mainly concerns the following flow :

Exports from Metropolitan France to the French Overseas Departments : you will have to enter the recipient's intra-Community VAT number when the recipient is a company on the CN23 customs declaration, in the "importer/recipient reference: VAT number" block. This VAT number becomes mandatory in the customs declaration that La Poste must provide to the French Customs. If this number is missing, the parcel will be held and you will be contacted by our services. This situation will generate an additional processing time and the invoicing of the customs announcement supplement applicable to all parcels sent to the French Overseas Departments in the event of non-compliance of the customs declaration.

 

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