Reverse Charge VAT – France

In Maersk we are constantly working to ensure you have a positive experience with Maersk service and to provide you with a fast and efficient communication.

In this occasion, we would like to inform you that the generalization of the reverse Charge of VAT for imported goods will take effect from January 1, 2022.

The declaration and payment of VAT on imports and exits from suspensive regimes will be done directly on the VAT declaration, and no longer in Support of the customs declaration. Consequently, the reverse Charge authorization is withdrawn.

This change is proceeded automatically. Indeed, it will no longer be necessary to request a specific authorization from the Customs Administration to Benefit from the principal of reverse Charge on import.

From January 1, 2022, the auto-liquidated amounts will appear directly in your CA3 VAT declaration, with the possibility of checking and modifying the amounts.

For this, the only condition is to report your French VAT identification number on all the import declarations that we will establish on your behalf.

We kindly ask you to provide us with your VAT identification number as earlier as possible to your Customer Experience Agent so your customs formalities keep running smoothly.

Please note that the management of Import Customs Duties remains unchanged.

We remind you that our Customer Experience and commercial teams area always available to support you whenever you need us.