- France will abolish VAT Regime 42 for non-EU importers from January 1, 2026.
- Non-EU businesses importing via France must register for French VAT, appoint a fiscal representative, and submit French VAT returns.
- EU-based businesses are not directly affected unless they store goods or make domestic supplies in France.
- Non-EU importers may face higher administrative and financial burdens; alternative EU entry points like the Netherlands and Belgium remain available.
- Businesses should review import routes, consider alternative ports, register for French VAT early, reassess Incoterms, and work with a fiscal representative.
Source: logisticsbusiness.com
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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