- 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.
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