Starting March 1, 2026, a new fiscal measure will apply to low-value imports into France. Established by Article 82 of the 2026 Finance Act, this €2 flat-rate tax targets specific shipments from non-EU countries. Below is a detailed breakdown of the scope, calculation methods, and exemptions.

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Effective January 1, 2025, the VAT regime for small businesses in the European Union has been overhauled under Directive (EU) 2020/285, introducing a harmonized and modernized system for micro and small enterprises. The reform establishes common exemption thresholds across Member States and simplifies VAT compliance for businesses engaged in cross-border trade. Read more

France will phase out the occasional tax representative regime on December 31, 2025, as part of an effort to harmonize VAT and customs compliance across the EU. From January 1, 2026, companies established outside the European Union will no longer be allowed to import under Customs Regime 42 using the VAT number of a simplified representative. Read more