- France will change its Customs Procedure 42 affecting UK businesses from January 2026.
- The “one-off fiscal representation” mechanism will be abolished.
- UK businesses must register for a French VAT number and file their own VAT returns.
- VAT on imports will be deferred and paid via the VAT return.
- UK businesses should prepare for these changes to avoid trade disruptions.
Source: mha.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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