- Abolition of One-Off Fiscal Representation for Regime 42: Non-EU businesses can no longer use a fiscal representative’s VAT number for Customs Procedure 42 to import goods into France without upfront VAT payment.
- Mandatory French VAT Registration and Accredited Fiscal Representative: To continue using Procedure 42, non-EU businesses must now obtain their own French VAT number and appoint an accredited fiscal representative to manage all VAT obligations.
- Significant Compliance and Operational Impacts: Failure to comply will lead to goods being held at customs, potential seller account suspensions on marketplaces, and supply chain disruptions.
Source Safari Star
Latest Posts in "France"
- France VAT Reduced-Rate Eligibility Thresholds for Social Homeownership In 2026
- France: Reduced VAT for Social Home Ownership Operations
- France: VAT Repayment Letter Template for Reduced-Rate Adjustment
- France: Reduced VAT Rates for Social and Medical-Social Facility Premises
- France: Reduced VAT on Solidarity Real Lease Housing Rights
