Imports by a micro-entrepreneur: what are the rules?

Verified 23 September 2022 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

You are a micro-entrepreneur and you want to make imports. Here are the rules to follow.

In order to import with a third country to the European Union, you must register in the Community base of economic operators.

You'll have to make a application for an EORI number (Economic Operators Registration and Identification) online via the Soprano Simplified Access (AS) portal:

Application for an economic customs procedure (Soprano portal)

This number will act as an identifier for your import operations. It consists of the letters FR and your number of SIRET.

If you don't remember your EORI number you can use the following online service to find it:

Know your Community Identification Number (EORI)

You don't have to make your own customs declaration. Registered Customs Representatives (RDEs) are responsible for making customs declarations. These may be La Poste, Fedex or UPS, for example.

As a micro-entrepreneur, you can benefit from the exemption on the basis of value added tax (VAT) This means that you are exempt from paying VAT on your sales transactions. However, you cannot deduct VAT on imported goods and services for the purposes of your business.

You continue to charge VAT-free, but you must declare and pay the VAT due on your imports for the month in which VAT became chargeable on the turnover statement #3310-CA3 the corresponding month in the Directorate-General for Public Finance.

This declaration shall relate only to the import VAT collected.

The amount of taxable transactions on your imports is directly pre-filled on your return on line A4.

This pre-filling is on the 14th of each month for operations carried out during the previous month. You will need to check the pre-filled information and change it if necessary.

  • Taxable import VAT bases if you use a suspensive tax system
  • Non-taxable bases and related deductible VAT amount

You will need to file your VAT return no later than the 24th of each month.

Who shall I contact

To import and collect VAT, you must have an intra-Community VAT number.

If you do not have one, you must apply to the company Tax Service (SIE) on which you depend.

The request can be made via your professional space on the website by clicking on " Messaging , and then " Write ”, Then “ VAT , and then " I request an intra-Community VAT number ”.

You must then check the answer that corresponds to your situation:

  • Taxable person subject to the VAT exemption scheme
  • Farmer placed under the flat-rate agricultural refund scheme
  • Taxable person who carries out only transactions which do not give rise to the right to deduct professional space

The amount of customs duties varies depending on the type, origin and value of the goods being imported.

When goods are imported, you are subject to payment of VAT but also, possibly, taxes or contributions which are assimilated.

Who can help me?

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