What Just Changed
Effective 1 January 2026
France has officially ended one of the most widely used customs shortcuts for non-EU sellers. From January 1, 2026, the one-off fiscal representation mechanism used for Customs Procedure 42 (Regime 42) by non-EU operators is no longer available. One-off representative VAT numbers are no longer valid.
This is not a future deadline — it is already in effect.
The 2026 French Finance Act (Act No. 2026-103 of 19 February 2026) has confirmed that the administrative tolerance allowing the use of the occasional fiscal representation regime has been permanently abolished. If your business has been using a fiscal representative’s VAT number to clear goods into France, that route is now closed.
What Was Regime 42
And Why Did It Matter?
Regime 42 was a popular VAT simplification tool that allowed non-EU businesses to import goods into France and ship them onward to other EU countries without paying import VAT upfront in France. VAT was instead handled in the destination country. It was widely used by UK, US, and Asian sellers using France as an EU gateway — especially Amazon FBA sellers routing stock through French fulfilment centres.
For decades, Regime 42 allowed businesses to route goods into the EU through France without paying import VAT upfront, freeing up cash flow and reducing administrative burden. That convenience is now gone for non-EU operators.
Building a Compliant France Import Strategy
For non-EU sellers, the removal of the one-off fiscal representation route means France can no longer be treated as a quick customs entry point without proper VAT planning. Businesses now need to review how goods move into France, where stock is stored, who acts as importer of record, and how VAT obligations are handled after clearance. This is especially important for Amazon sellers, e-commerce brands, wholesalers, and distributors using France as a gateway into the wider EU market.
A compliant import strategy should begin with French VAT registration and the appointment of an accredited fiscal representative. However, companies should also look at supporting documents such as commercial invoices, customs records, transport documents, marketplace reports, and proof of intra-EU movement. These records may be required to support VAT filings and reduce the risk of customs or tax authority challenges.
Businesses should also review their supply chain timelines. Since French VAT registration can take several weeks, waiting until goods are already in transit may create unnecessary delays at customs. Planning early allows sellers to align shipment schedules, marketplace requirements, customs declarations, and VAT reporting before stock reaches the border.
By treating fiscal representation as part of the full import structure, not just a registration requirement, non-EU businesses can reduce disruption, protect marketplace accounts, and maintain a smoother route into the European market.
What You Must Do Now
To continue utilising Procedure 42 in France, businesses established in third countries must now obtain a French VAT number and appoint an accredited fiscal representative. This representative is responsible for managing all filing obligations, including verifying and submitting VAT returns and Intrastat returns.
In plain terms, if you are a non-EU seller importing through France, you now need two things: your own French VAT registration and a qualified, accredited fiscal representative. There are no shortcuts or workarounds remaining.
VAT registration in France typically takes 8 to 12 weeks, with delays expected as thousands of businesses rush to comply. If you have not started the process, you are already behind.
What Happens If You Don’t Comply
The consequences are immediate and operational. Your goods will be held at customs without a valid VAT number. Marketplace platforms including Amazon actively verify French VAT compliance, meaning seller account suspensions follow quickly. Without taking action, you risk significant supply chain disruption, including delayed shipments, fines, and other penalties.
Also Coming: E-Invoicing Mandate from September 2026
Beyond fiscal representation, there is another major compliance deadline approaching. From 1 September 2026, the obligation to receive electronic invoices will enter into force for all VAT-registered persons in France. Large and medium-sized enterprises will also be required to issue invoices in electronic format. If you are registering for French VAT now, building e-invoicing readiness into your setup from the start will save significant effort later.
Is There an Alternative to Using France?
Some businesses are exploring rerouting through other EU entry points. Alternative EU entry routes that still allow VAT deferral include the Netherlands via an Article 23 licence plus fiscal representation, and Belgium via the ET 14000 authorisation. However, compliance experts caution that other EU member states are reviewing similar procedures — France’s move is part of a broader EU trend toward VAT transparency, and alternatives may not remain as favourable for long.
How Safari Star Can Help
France’s 2026 changes require swift, structured action. At Safari Star | Global Business Services, we help non-EU sellers navigate exactly this — from French VAT registration and accredited fiscal representation to customs documentation and ongoing VAT filings.
Whether you are reacting to the Regime 42 abolition or planning a compliant EU market entry from scratch, we handle the complexity so you can focus on selling.
Safari Star supports you with: Accredited France Fiscal Representation · French VAT Registration and Monthly Filings · Customs Clearance Strategy · Amazon Global Selling Compliance · EU E-Invoicing Readiness
The window to act without disruption is narrow. Every week without a compliant structure is a week your shipments are at risk.
👉 Contact Safari Star today and secure your EU supply chain before your next shipment reaches the border.
Safari Star | Global Business Services — Trusted VAT and customs compliance for cross-border sellers.