- Changes to VAT reporting for UK businesses exporting to the EU via France start on 1 January 2026
- Regime 42 currently allows VAT-free imports into France with a limited fiscal representative
- From 2026, non-EU businesses, including UK companies, cannot use fiscal representatives under Regime 42
- UK businesses must register for VAT in France or adjust their supply chain
- Alternatives include rerouting through other EU Member States or changing incoterms
- Supply chains should be reviewed before the changes take effect
- UK businesses need to understand the impact and adjust their operations accordingly
Source: menzies.co.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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