2 October 2025
From 1 January 2026, France will abolish the use of Regime 42 (Customs Procedure Code 4200), a long-standing VAT simplification. This change will significantly impact how many businesses import goods into France.
Once Regime 42 is abolished, companies will no longer be able to rely on intermediaries such as customs agents to avoid VAT registration in France. If they wish to carry on importing into France, they will be required to:
- Register for French VAT.
- File VAT returns regularly.
- Possibly appoint a full fiscal representative.
If you currently sell to EU customers via France using an agent or Limited Fiscal Representative under Regime 42, we recommend reviewing your supply chain now to prepare for the upcoming changes.
At Fiscal Solutions, we can help you understand the implications of this change and assist with French VAT registration.
Contact us here for more information.
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