Importing into France: The Complete Guide (EORI, VAT, and Fiscal Representation)

I am Jim, VAT Specialist at Eurofiscalis. I assist French and international companies in securing their operations across Europe.

📌 Key Takeaways (In Brief):

• The Prerequisite: No importation is possible without a valid EORI number coupled with your SIRET/tax ID.
• Tax Obligation: A French VAT number is now mandatory for importing, even without local sales (to facilitate the reverse charge).
• Non-EU Companies: Non-European companies must often appoint a Tax Representative in France to register.
• Cash Flow: The import VAT reverse charge is automatic: you no longer pay cash at the border.
• The Risk: Incorrect Incoterms (poorly managed DDP) or a missing document = immediate customs blockage.

How to Import into France Without Paying VAT Upfront? (The Reverse Charge)

This is the first question I get asked: “Jim, do I really need to pay 20% cash at the border?” The answer is no. Forget the old system.

Since January 1, 2022, France has generalized the Import VAT Reverse Charge. This is a revolution for your cash flow, but a trap for your compliance if you are not prepared.

The Automatic Reverse Charge Mechanism

In practice, you no longer pay VAT to the customs officer. You declare it. The process is accounting-based and simultaneous on your VAT Return (CA3):

1. VAT Due: You report the import VAT amount on the “VAT due” line.
2. Deductible VAT: You report that same amount on the “deductible VAT” line.

Result? A neutral operation. Cash flow impact: €0.

⚠️ Vigilance Point:

The reverse charge is mandatory, not optional. If you pay VAT at customs by mistake while having a French VAT number, the tax administration will refuse your subsequent deduction. You will have paid for nothing. Never make this mistake.

Who is Eligible for This Scheme?

Any taxable person identified for VAT in France. Once you have a valid French VAT number, customs communicate the imported amounts directly to the tax authorities via secure flows. It is crucial to verify this data because your VAT Return will be pre-filled on the 14th of the following month.

Do You Need an EORI Number and a Tax Representative to Import?

Let’s be clear: without an EORI number (Economic Operator Registration and Identification), your company does not exist in the eyes of European customs. It is the “passport” for your goods.

The EORI Number: The Absolute Prerequisite

To import into France, obtaining an EORI is non-negotiable.

• French Company: Your EORI is simple: FR + your SIRET.
• Foreign Company: You must apply for a specific EORI if you import in your own name.

💡 Expert Advice:

Beware of old, unlinked EORIs. In 2025-2026, French customs systems require a strict EORI-SIREN coupling. If your EORI is “floating” without a tax link, your goods will be blocked.

The Vital Requirement of a VAT Number

I still see too many companies thinking they can import without a VAT number. This is incorrect. To benefit from the mandatory reverse charge and clear customs, you must obtain a French intra-community VAT number, even if you do not carry out any sales in France.

When Should You Appoint a Tax Representative in France?

This is where the compliance of your file is decided. Depending on your place of establishment, the rules change radically.

*Exception: Certain non-EU countries with mutual assistance agreements (e.g., the UK) are exempt from fiscal representation, but a tax agent is still highly recommended to handle reporting complexity.

The Trap for Non-EU Companies (USA, China, Switzerland…):

You cannot register for VAT on your own. The French administration requires you to go through an accredited Tax Representative in France. Why? Because the State wants a solvent guarantor on the territory. This representative assumes full responsibility for your VAT.

Which Documents Are Needed to Secure Customs Clearance?

A weak file means a blocked container. For your Registered Customs Representative (RDE) to do their job, they need precise information.

The “Compliance Checklist”:

1. Commercial Invoice: It must be perfect. Check mandatory mentions (value, currency, identifiers). This is the basis for calculating duties.
2. Packing List: Essential for physical inspections.
3. Transport Document: Proof of the journey (Bill of Lading, Air Waybill, CMR).
4. SAD (Single Administrative Document): The official declaration.

🔍 The Crucial Detail: Check Box 8 (Consignee). This is where the holder of the EORI number who reverse-charges the VAT must appear. An error here means your VAT will never appear on your VAT Return.

Incoterms and Responsibility: DAP vs. DDP

The choice of Incoterm is not just logistical; it is fiscal. It defines who is the Importer of Record (IOR).

DDP (Delivered Duty Paid): Comfortable but Risky

The seller manages everything until final delivery.

Consequence: The foreign seller MUST register for VAT in France. If they don’t, the goods will be blocked because the carrier cannot use their own EORI to clear customs on behalf of a non-registered seller.

DAP (Delivered at Place): The B2B Standard

The seller delivers without clearing customs.

Consequence: The French buyer becomes the official importer. They use their own EORI and VAT number. This is often simpler for standard B2B flows.

💡 Technical Note: If you buy in DAP and then re-ship the goods to another EU country, do not forget your additional reporting obligations, such as the EC Sales List (ESL) or INTRASTAT. Importation is often just the first step.

Your Immediate Action Plan

You cannot improvise an importation. Follow these steps:

1. EORI Audit: Check the validity of your EORI number on the customs portal.
2. VAT Registration: If you don’t have an “FR…” number, start the process immediately (allow 4 to 8 weeks for a foreign company).
3. Representation Mandate: Sign a clear mandate with your customs representative (RDE).
4. Fiscal Representation: If you are based outside the EU, contact an accredited Tax Representative in France before shipping your first pallet.

FAQ: Burning Questions About Importing

Is it mandatory to have a VAT number to import into France?

Yes. Since the 2022 reform, a valid French VAT number is required to clear customs because the reverse charge is mandatory. Without it, you cannot clear commercial goods.

What is the difference between a Tax Representative and a Tax Agent?

Responsibility. A Tax Representative in France (mandatory for non-EU) is jointly liable for VAT payments. A Tax Agent (for EU companies) acts as an administrative agent without financial liability.

Can I get an EORI number without a VAT number?

Technically yes, but it won’t be useful for commercial imports. Customs (DELTA) and tax systems are linked: you need the EORI + VAT pair to operate.

Who pays the VAT in a DDP Incoterm?

In DDP, the seller is responsible for customs clearance and VAT. Therefore, the seller must be VAT registered in France to reverse-charge the tax.