- Mandate and Representation Mechanisms: The French tax authorities have clarified various representation mechanisms for taxable persons not established in France, including the ad hoc agent (for EU operators), permanent agents (available to all non-established taxable persons), and the new international agent system, which enables non-established importers to designate operators with physical control of goods.
- Ad Hoc and Permanent Agents: The ad hoc agent mechanism is limited to certain exempt customs operations for EU operators, while the permanent agent allows non-established taxable persons to outsource their reporting and payment obligations, maintaining the principal’s responsibility for compliance.
- Changes to Fiscal Representation: The occasional fiscal representation mechanism has been abolished, with a temporary extension for non-EU operators until December 31, 2025. This mechanism will be permanently removed starting January 1, 2026.
Source Cyrille Konter
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