End of VAT Simplification in France for Non-EU Importers

End of one-off fiscal representation (regime 42) on 31/12/2025: what non-European businesses need to know

• Regime 42 ends on December 31, 2025: Non-EU businesses (including UK companies) will no longer be able to use a one-off fiscal representative to import goods into France under Regime 42 without registering for French VAT.
• New obligations for importers: Affected companies must obtain a French VAT number and file their own VAT returns. The new fiscal agent regime (Article 289 A bis CGI) does not apply to Regime 42 imports.
• Transition period extended: Originally set for January 1, 2025, the deadline was postponed to December 31, 2025, giving businesses more time to adapt their compliance processes.

Source Regime 42: end of one-off fiscal representation | ASD Group

End of VAT Simplification in France for Non-EU Importers

• From 1 January 2026, France will abolish Regime 42 (CPC 42 00), ending the VAT simplification that allowed non-EU businesses to import goods via France without upfront VAT, fundamentally changing EU entry strategies.
• Non-EU exporters, including UK, U.S., and Asian businesses, will face mandatory French VAT registration, regular VAT filings, and possible fiscal representation, increasing compliance costs, cash flow pressures, and administrative burdens when importing through France.
• The withdrawal impacts e-commerce, 3PLs, freight forwarders, and B2B exporters relying on France as an EU hub, potentially shifting trade flows toward alternative entry points like the Netherlands or Belgium with favourable VAT regimes.