Since January 1st, 2022, it is mandatory to obtain a French VAT number before the importation in France. It means that without a French VAT number, the importation in France will not be possible.
It concerns any type of importation (French commercial exemption, French reverse charge…) carried out by a company owning a commercial yacht.
Companies who already have a French VAT number do not need to request a new one.
However, we can only urge owning companies who do not have a French VAT number yet and plan to carry out their importation in France (irrespective of their place of establishment) to request a French VAT number as soon as possible because the time-delay to obtain one can be very long (up to 3 months in some cases).
The French VAT number can be requested to your French tax representative.
Therefore, if you want to make sure to have a smooth importation in France in 2022, you will need to have your French VAT number at hand in the first place !
We remain at disposal for any further question you may have,
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