From 22 June 2016, it is possible for companies established in the EU for using opt to use the reverse charge for VAT due upon impor-tation. There are no particular criteria to be fulfilled other than simply making the option.
However, the government has recently proposed, with a new bill (“Sapin II”), the re-introduction of a pre-authorisation system for EU businesses other than those which have Authorized Economic Operator status. This bill is currently being debated in the French Parlia-ment and could be released before the end of July.
Companies established in the EU who wish to opt for this regime must do so as soon as possible in order to benefit from the simplified procedure.