Under Article 275 of the French Tax Code, businesses can import goods free of VAT provided those goods are destined for exempt transactions typically exports or Intra-Community supplies of goods.
Until now, claiming VAT relief at importation meant issuing a specific notice known as the “A.I.2 form“, which had to be handed to suppliers and customs, and kept on file as part of the company’s accounting records.
That’s changing. Updated guidance published on 26 February 2026 (BOI‑TVA‑CHAMP‑30‑30‑50‑20) confirms that the A.I.2 form is being scrapped and replaced by a VAT exemption certificate for imports mirroring the certificate already used for intra-Community acquisitions of goods under VAT relief.
Going forward, businesses will need to issue this certificate in duplicate, and unless they qualify for a waiver, it must be stamped by the French Tax Authorities.
The change is part of the ongoing transfer of import VAT collection from French Customs Authority (DGDDI) to the French Tax Authority (DGFiP), with the broader aim of bringing documentary requirements in line across the board.
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