- From January 1, 2026, France will require non-EU businesses importing goods for intra-Community supplies to register for VAT and appoint a permanent fiscal representative.
- The current “occasional tax representation” regime will be phased out, with a transitional period allowing its use until December 31, 2025.
- Businesses will benefit from postponed import VAT accounting, improving cash flow by allowing VAT declaration on returns instead of upfront payment.
- Compliance obligations will increase, requiring accurate VAT reporting, system updates, and new operational processes.
- The changes aim to create more consistent and transparent VAT reporting for imported goods.
Source: fintua.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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