The Article 60 of the Finance Bill 2020 is part of the vast transfer of competence of the management of indirect taxes Customs (DGDDI) to the Tax Department. To date, the recovery of import VAT is now ensured by customs. In fact, unless reverse charge is authorized, import VAT is paid to the DGDDI and deducted from the company. This is a complex situation which implies cash flow for companies, unlike intra-community operations which all come under the company.

The Finance Bill 2020 and plans to simplify the collection of VAT on imports caused by companies transferring the jurisdiction of the DGDDI in favor of the tax service company from 1st January 2022.

  • The VAT due on imports would thus be declared, paid and deducted to the company on which the liable company depends, as would the VAT on internal and intra-community transactions.
  • The stated objective is to unify the recovery of VAT in order in particular to simplify the management of VAT for businesses. With this new device, companies will be able to declare and deduct VAT on the same return.

However, it is important to specify that the VAT due on importation by non-taxable persons will remain collected by the DGDDI.

You can only recover the VAT you pay to your suppliers by having an invoice containing all the mandatory legal notices. And the delivery date is also crucial at this level, judged the justice there is little. Using the business calculator is important there.

Checklist of mandatory information on an invoice prescribed by VAT legislation

Recoverable VAT: the conditions

Hold an invoice. Without an invoice, as you well know, there is no recoverable VAT and in general, this does not pose a problem. Another important point: the expense must of course be professional. The VAT relating to a private expenditure is never recoverable, not even by having an invoice.


If you regularly make small expenses for which no invoice is normally established, concentrate them as much as possible with the same supplier. You could then ask him to issue you a monthly summary invoice.

A “regular” invoice

This means that it must contain all the information that the law requires to provide: your address, your VAT number, a serial number, etc.


At the slightest oversight, a VAT controller could make difficulties and outright refuse that you recover the VAT relating to the invoice in question. So go through each invoice that comes to you with these mandatory information.

Still two dates?

The date of the invoice. It is indeed the first that must appear on an invoice: the date on which it was established.