From January 1, 2026, France will officially abolish the simplified (occasional) tax representation regime. This reform directly affects companies established outside the European Union that import goods into France under Customs Procedure 42.
If your company still relies on a simplified tax representative, it’s essential to take steps now to ensure compliance and continuity of your operations.
What Will Change in 2026
Until now, Article 289 A III of the French General Tax Code (CGI) allowed non-EU businesses to delegate their VAT obligations to an occasional tax representative for specific import transactions — notably those immediately followed by intra-EU deliveries.
This option will end on December 31, 2025. Starting January 1, 2026:
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Imports under regime 42 can no longer use the VAT number of a simplified tax representative;
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Companies must register for a French VAT number in their own name;
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Transactions will need to be declared through an accredited tax representative.
Who Is Concerned
This change applies to:
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Non-EU companies (including the UK, Switzerland, the US, China, and others);
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Businesses importing goods to France under VAT exemption through regime 42;
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Firms using a simplified representative to manage VAT and customs formalities.
Risks of Inaction
Failure to register for VAT in France could result in:
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Goods blocked at customs;
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Loss of VAT exemption linked to regime 42;
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Tax non-compliance and potential financial penalties.
How to Prepare Now
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Identify which imports fall under regime 42.
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Apply for French VAT registration before the end of 2025.
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Update customs and import documentation accordingly.
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Inform internal teams and logistics partners of the new process.
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Plan ahead — administrative procedures can take several weeks.
Early preparation will help prevent disruptions and ensure smooth operations once the new rules come into force.