Goods – import and export procedures

Commentary

Postponed accounting

14 France
14 France | Commentary

Postponed accounting

14 France | Commentary

Postponed accounting

France does not automatically operate any form of postponed accounting for import VAT, and VAT must be paid when the goods are imported (or deferred or settled via the importing agent). Permission to apply postponed accounting (reverse charged on the VAT return) can be applied for to French customs – the regulations and conditions to be satisfied are different for EU and non-EU established businesses.

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