Changes to French VAT law from 1st January 2022
Significant changes to French VAT law take place from the 1st January 2022. The management and collection of Import VAT will be transferred from French Customs to the French Tax Authority and Postponed VAT Accounting (PVA) will become compulsory for all VAT registered businesses importing goods to France from non-EU countries.
This means Import VAT will no longer be paid at the point of import and the French importer will account for it in their VAT returns. As a result, shippers will no longer be able to pay Import VAT on behalf of the receiver under Delivered Taxes Paid (DTP) shipping terms.
If you are sending to a VAT registered business in France, you will need to provide their French VAT number for import declaration and clearance purposes.
Private individuals and non-VAT registered entities will not be affected by these changes and Import VAT will continue to be collected by the Customs Authority at the point of import.
Please find updates and service restrictions concerning shipping to France below:
General Information for France
All shipments between the UK and the EU require customs clearance. Please refer to our Customs Information.
Carrier Information for France
DHL shipping information for France
FedEx shipping information for France
TNT shipping information for France
UPS shipping information for France
TG Express shipping information for France
TG International shipping information for France
Please note: this is not a comprehensive list of restrictions and is provided for guidance only. Transglobal Express kindly encourages customers to seek advice from the relevant government authorities for further clarification and the most up to date advice.