From 1 January 2022, self-liquidating its import VAT becomes mandatory and automatic

As of 1 January 2022, the management and collection of VAT on imports are transferred from customs to DGFiP, for any provider identified with VAT in France.

The reverse charge of VAT due on importation is a device allowing a VAT payer to no longer pay the tax recorded by the customs administration during import operations.

Who can benefit ?
Any company subject to VAT in France can apply for it. 

How to proceed ?
Directly on the site https://www.impots.gouv.fr/tva-limportation-0 ( form with instructions for use).

What interest, obligation ?
More cash advance. Obligation to report the amount of self-liquidated VAT on CA3 (line 2B provided for this purpose); The total of the self-assessed VAT in the month corresponding to the sum of the self-assessed VAT in the customs declarations whose release date is included in the calendar month.

Deadline and enforcement ?
Processing is quick.