As a reminder, since January 1st, 2022, the VAT due on imports is no longer settled in customs and the reverse charge mechanism of the VAT due on imports is generalized and mandatory for all companies.
Based on the information contained in the customs declarations, the French tax authorities pre-fill the French VAT return documents for some imports.
Beware: although the French VAT return (CA3) is pre-filled by the tax authorities for import operations, the taxpayer remains accountable for the amounts declared.
In order to obtain the details of the pre-filled amounts and to check their accuracy, the administration has announced the creation of a new webservice “Données ATVAI”, accessible on the French Customs administration website.
This service allows taxpayers or tax agents to consult the details of the amounts of pre-filled imports on the French VAT return (CA3).
The table available on the customs portal includes the following customs data:
- Numéro de déclaration
- Date de Bon à Enlever (BAE)
- L’application concernée DELTA/XI/H7
- Le numéro de l’article
- Sa nomenclature douanière.