France will terminate the one‑off fiscal representation route for Customs Procedure 42 on 1 January 2026, requiring non‑EU sellers to register for French VAT in their own name and file ongoing returns. The change removes the simplified “France‑as‑gateway” model and forces operators to adopt a formal French VAT footprint or reroute through other EU members.
France ends the one‑off fiscal representation route for Procedure 42 on 1 January 2026.
They must register for French VAT in their own name and file ongoing French VAT returns, and may need a fiscal representative.
No, the new framework does not cover Procedure 42 imports.
Brokers and 3PLs must update master data, importer‑of‑record fields, and documentation templates to reflect the new VAT registration and reporting requirements.
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