New VAT rules applicable to imports and exits from suspensive customs procedures
In addition to a transfer of competence from the General Directorate of Customs and Indirect Duties (DGDDI) to the General Directorate of Public Finance (DGFIP), the reverse charge mechanism (simultaneous declaration and payment on the VAT declaration) becomes automatic and mandatory for any person liable for VAT in France and subject to the normal real tax regime, without any prior authorization.
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