If you import goods into France and sell them domestically or across the EU, correct handling of imports is essential for French VAT compliance. Import activity directly affects your French VAT return (CA3 / Form 3310) and may also impact OSS (One-Stop Shop) reporting for intra-EU B2C sales.

This article explains best practices for managing imports under current French VAT law.

1️⃣ What Counts as an Import in France

An import occurs when goods enter France from a non-EU country (e.g., China, USA, UK).

Key points:

• For businesses identified for VAT in France, import VAT is generally autoliquidated and reported on the French VAT return (CA3), rather than paid upfront at customs in the usual way.
• Customs duties may still apply separately from VAT.
• Imports are not reported via OSS.
• Imports are not considered intra-EU transactions.
• Import VAT can generally be reclaimed in the same French VAT return (CA3 / Form 3310).

2️⃣ Correct Handling of Import VAT in France

For VAT-registered businesses in France:

• Import VAT is autoliquidated / reverse-charged through the CA3 return.
• You declare import VAT as due and, if deductible, also as input VAT in the same return.
• Retain all customs documents (import declaration, customs notice) for audit purposes.
• Customs documents should include your French VAT number (TVA intracommunautaire) and the correct company address.

⚠ Common mistake: treating import VAT as sales VAT or including it in OSS declarations.

3️⃣ Storage Location After Import

Where goods are stored after import determines your VAT reporting obligations:

• Imported and stored in France: report in the French VAT return (CA3).
• Imported in France, then transferred to another EU country: assess intra-EU stock movements.
• Stored in French fulfillment centers (e.g., Amazon FBA FR): French VAT reporting is required.

Best practice: track the country of import and warehouse locations. Notify your accounting or Hellotax team immediately if new storage locations are added.

4️⃣ Selling Imported Goods: Reporting Requirements

🇫🇷 Domestic French Sales

Goods sold in France must be declared in the French VAT return (CA3 / Form 3310).
Apply the correct French VAT rate: 20%, 10%, 5.5%, or 2.1% depending on the product category (CGI Articles 278–281).

🇪🇺 Cross-Border B2C Sales (OSS)

Goods sold from France to EU consumers:

• If registered for OSS (Council Directive (EU) 2017/2455 or Implementing Regulation (EU) 2019/2026):
  • Report in the OSS quarterly return
  • Charge VAT at the customer’s country rate
• Imports are not included in OSS.

🧾 Cross-Border B2B Sales (EC Reporting)

Goods sold from France to EU VAT-registered businesses:

• Generally zero-rated under Article 262 ter of the CGI if conditions are met.
• Report in:
  • French VAT return (CA3 / Form 3310)
  • État récapitulatif TVA for intra-EU B2B sales
• EMEBI (statistical reporting) may apply, but it is handled via DEBWEB2, which is the portal/tool, not the reporting obligation itself.
• Ensure the customer VAT ID is valid and verified.

5️⃣ Imports Are NOT Covered by OSS

Common misconception: “OSS covers all imported goods.”

• OSS only applies to intra-EU B2C sales.
• Imports into France are outside OSS scope.
• Import VAT is reclaimed through the French VAT return (CA3), not OSS.

6️⃣ Separate Imports From Sales Data

Best practice: maintain clear separation of:

• Import transactions
• Domestic French sales
• Intra-EU B2B sales
• Intra-EU B2C sales (OSS)

Do not upload import transactions as sales data. Mixing these categories is a common cause of French VAT filing errors.

7️⃣ Correct Period Allocation

• Import VAT must be declared in the period it was incurred (CGI, Article 289).
• Sales must be reported in the period they occurred.
• Returns and refunds must match the correct French VAT period.
• Incorrect allocation can trigger amended filings and queries from French tax authorities.

8️⃣ Upload Complete Data by the Deadline

To ensure accurate French VAT and OSS filings:

• Upload all relevant data via your Hellotax portal or accounting system.
• Include:
  • Full sales data
  • Returns and refunds
  • Import documentation if required
• Deadline: by the 4th day of the month following the reporting period.

📌 Data sent by email cannot be processed and will not be included in filings.

✅ Summary: Best Practices for French Imports

✔ Keep all French customs import documents.
✔ Reclaim import VAT only through the French VAT return (CA3 / Form 3310).
✔ Track warehouse locations carefully.
✔ Use OSS only for cross-border B2C EU sales.
✔ Validate VAT IDs for B2B EU customers.
✔ Separate import data from sales data.
✔ Upload complete data on time.