{"id":8,"date":"2016-08-15T10:41:27","date_gmt":"2016-08-15T08:41:27","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=8"},"modified":"2026-02-25T16:38:49","modified_gmt":"2026-02-25T15:38:49","slug":"tax-representative-tax-agent","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/","title":{"rendered":"TAX REPRESENTATIVE, TAX AGENT"},"content":{"rendered":"<p>            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\">\n\t\t\t<!-- START HP Slider EN REVOLUTION SLIDER 6.6.20 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_5_2_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:#E9E9E9;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_5_2\" style=\"\" data-version=\"6.6.20\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-33\" data-anim=\"d:10;ms:600;p:dark;f:center;\" data-in=\"prst:rndany;o:0;r:10;sx:1.5;sy:1.5;row:50;\">\n\t\t\t\t\t\t\t<img src=\"\/\/www.lrf.fr\/wp-content\/plugins\/revslider\/public\/assets\/assets\/dummy.png\" alt=\"\" title=\"Withdrawal of France\u2019s Occasional Tax Representation Regime: Prepare for Compliance Before 2026\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Drapeaux-europe\u0301ens.jpg\" data-bg=\"p:center top;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-33-layer-1\" \n\t\t\t\t\t\t\t\tclass=\"largeboldwhite40\"\n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#ffffff\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;xo:9px;y:c;yo:-2px;\"\n\t\t\t\t\t\t\t\tdata-text=\"s:40;l:60;fw:800;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"st:w;auto:true;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;font-family:'Open Sans';\"\n\t\t\t\t\t\t\t>VAT is your nightmare, for us it is a passion. \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-331\" data-anim=\"ms:2000;\" data-in=\"prst:rndany;o:0;\" data-out=\"a:false;\" data-d3=\"f:fly;d:vertical;z:400;e:power2.out;su:true;\">\n\t\t\t\t\t\t\t<img src=\"\/\/www.lrf.fr\/wp-content\/plugins\/revslider\/public\/assets\/assets\/dummy.png\" alt=\"\" title=\"Withdrawal of France\u2019s Occasional Tax Representation Regime: Prepare for Compliance Before 2026\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Drapeaux-europe\u0301ens.jpg\" data-bg=\"p:center top;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-5-slide-331-layer-1\" \n\t\t\t\t\t\t\t\tclass=\"largeboldwhite40\"\n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#ffffff\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;xo:9px;y:c;yo:-2px;\"\n\t\t\t\t\t\t\t\tdata-text=\"s:40;l:60;fw:800;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"st:w;auto:true;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;font-family:'Open Sans';\"\n\t\t\t\t\t\t\t>VAT is your nightmare, for us it is a passion. \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_5_2',rl:[1240,1024,778,480],el:[],gw:[960],gh:[350],type:'standard',justify:'',layout:'fullwidth',mh:\"350\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider52\"]!==undefined) {window.RS_MODULES.modules[\"revslider52\"].once = false;window.revapi5 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                \r\n    \n<h2 class=\"fancy\" style=\"text-align: center;\"><\/h2>\n<h2 class=\"fancy\" style=\"text-align: center;\"><span style=\"color: #333333;\">YOUR\u00a0ACTIVITIES<\/span><\/h2>\n<div class=\"row  \"><div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-red btn-large\">Supply of goods<\/a><div style=\"height: 40px\"><\/div>\n<h6 class=\"title\" style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/your-activities\/e-business-sales-of-goods-to-individuals\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-473\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/E-Commerce_Vente.png\" alt=\"E-Commerce_Vente\" width=\"43\" height=\"43\" \/>E- BUSINESS\u00a0&#8211; SALES OF GOODS TO INDIVIDUALS<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/your-activities\/shipments-of-goods-outside-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-485\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Expedition_Vente_HorsFrance.png\" alt=\"Expedition_Vente_HorsFrance\" width=\"43\" height=\"43\" \/>SALES\/SHIPMENTS OF GOODS FROM FRANCE<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><strong><a style=\"color: #333333;\" href=\"\/your-activities\/sales-of-real-estate-property\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-483\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Vente_Bien_Immo.png\" alt=\"Vente_Bien_Immo\" width=\"43\" height=\"43\" \/><\/a><\/strong><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"your-activities\/sales-of-real-estate-property\/\">SALES OF rEAL ESTATE PROPERTY and significant shareholding<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><\/div><div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-theme btn-large\">Supply of services<\/a><div style=\"height: 40px\"><\/div>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/your-activities\/services-works-real-estate-in-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-494 size-full\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Travaux_Chantier.png\" alt=\"Travaux_Chantier\" width=\"43\" height=\"43\" \/>SERVICES AND WORKS RELATING TO REAL ESTATE PROPERTY IN FRANCE<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/your-activities\/organization-of-exhibitions-conferences-en-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-497\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Organisation_Salon.png\" alt=\"Organisation_Salon\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/your-activities\/organization-of-exhibitions-conferences-en-france\/\">organiZation OF EXHIBITIONS AND confErences In france<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/your-activities\/yacht-chartering-in-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-499\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Location_Yatch.png\" alt=\"Location_Yatch\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/your-activities\/yacht-chartering-in-france\/\">\u00a0yacht CHARTERING In france<\/a><\/span><\/h6>\n<\/div><div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-red btn-large\"><span style=\"font-size: 13px;\">Purchase of goods and services<\/span><\/a><div style=\"height: 40px\"><\/div>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/your-activities\/imports-supplies-goods-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-480 size-full\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Importation_Achat.png\" alt=\"Importation_Achat\" width=\"43\" height=\"43\" \/>Imports\/purchases in France AND SUPPLIES\u00a0In france<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/your-activities\/attending-exhibitions-and-conferences-in-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-504\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Participation_Conf.png\" alt=\"Participation_Conf\" width=\"43\" height=\"43\" \/>ATTENDING A CONFERENCE<\/a><br \/>\n<a style=\"color: #333333;\" href=\"\/your-activities\/attending-exhibitions-and-conferences-in-france\/\">IN FRANCE<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/your-activities\/liaison-office\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-505\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Bureau_Liaison.png\" alt=\"Bureau_Liaison\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/your-activities\/liaison-office\/\">\u00a0LIAISON OFFICE \/ EMPLOYEMENT OF EMPLOYEES<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><\/div>\n<p style=\"text-align: center;\"><a href=\"\/vos-activites\/\" class=\"btn btn-theme btn-small\">OTHER ACTIVITIES<\/a>\n<p>&nbsp;<\/p>\n<h2 class=\"fancy\" style=\"text-align: center;\"><span style=\"color: #333333;\">OUR SERVICES<\/span><\/h2>\n<div class=\"row  \"><\/div><div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-red btn-large\">VAT<\/a><div style=\"height: 40px\"><\/div>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/applying-for-vat-registration-in-france\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-522\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Demande_Imma_TVA.png\" alt=\"Demande_Imma_TVA\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/our-services\/applying-for-vat-registration-in-france\/\">Applying for VAT registration In france<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/vat-returns\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-521\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Declaration_TVA.png\" alt=\"Declaration_TVA\" width=\"43\" height=\"43\" \/><\/a><a style=\"color: #333333;\" href=\"\/our-services\/vat-returns\/\">VAT RETURNS<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/our-services\/vat-refund-claims\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-524\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Demande_Remb_TVA.png\" alt=\"Demande_Remb_TVA\" width=\"43\" height=\"43\" \/>VAT refund claims<\/a><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/audit-of-vat-risks\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-522\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Demande_Imma_TVA.png\" alt=\"Demande_Imma_TVA\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/our-services\/audit-of-vat-risks\/\">VAT Audit<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-theme btn-large\">Other taxes<\/a><div style=\"height: 40px\"><\/div>\n<h6 style=\"text-align: center;\"><a href=\"our-services\/statement-of-taxes-on-capital-gains-for-the-sale-of-real-estate\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-519\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Declar_PlusValues.png\" alt=\"Declar_PlusValues\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"our-services\/statement-of-taxes-on-capital-gains-for-the-sale-of-real-estate\/\">statement of taxes on capital gains by non residents&#8230;<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a style=\"color: #333333;\" href=\"\/our-services\/payment-of-the-witholding-income-tax\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-521\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Declaration_TVA.png\" alt=\"Declaration_TVA\" width=\"43\" height=\"43\" \/>Payment of the withholding income tax<\/a><\/h6>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/statement-of-taxes-on-e-gaming-and-betting\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-520\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Declaration_Taxe_Jeux.png\" alt=\"Declaration_Taxe_Jeux\" width=\"43\" height=\"43\" \/><\/a><a style=\"color: #333333;\" href=\"\/our-services\/statement-of-taxes-on-e-gaming-and-betting\/\">STATEMENT OF TAXES<\/a>\u00a0on e-gaming and betting<\/h6>\n<p>&nbsp;<\/p>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/statement-of-taxes-on-capital-gains-for-the-sale-of-real-estate\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-525\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Fourniture_Energetique.png\" alt=\"Fourniture_Energetique\" width=\"43\" height=\"43\" \/><\/a><span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/our-services\/statement-of-taxes-on-capital-gains-for-the-sale-of-real-estate\/\">STATEMENT OF TAXES<\/a>\u00a0on<a style=\"color: #333333;\" href=\"\/nos-services\/declarations-taxes-fourniture-de-produits-energetiques\/\"> Supply of gas in France<\/a><\/span><\/h6>\n<p>&nbsp;<\/p>\n<\/div>\n<div class=\"col-sm-6 col-lg-4 col-md-4 \"><a href=\"#\" class=\"btn btn-red btn-large\">CUSTOMS<\/a><div style=\"height: 40px\"><\/div>\n<h6 style=\"text-align: center;\"><a href=\"\/our-services\/intrastat-returns-and-ec-sales-list\/\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-full wp-image-518\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Decla_Echange_Bien.png\" alt=\"Decla_Echange_Bien\" width=\"43\" height=\"43\" \/><\/a>INTRASTAT RETURNS<br \/>\n<a style=\"color: #333333;\" href=\"\/our-services\/intrastat-returns-and-ec-sales-list\/\"> AND EC sales list<\/a><\/h6>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><\/div><\/div>\n<p style=\"text-align: center;\"><a href=\"\/our-services\/\" class=\"btn btn-theme btn-small\">OTHER SERVICES<\/a>\n<h2><span style=\"color: #000000;\">WHO ARE WE\u00a0?<\/span><\/h2>\n<hr class=\"\" >\n<p style=\"text-align: center; font-size: 20pt;\"><a href=\"http:\/\/www.lrf.fr\/en\/la-representation-fiscale\/\" target=\"_blank\" rel=\"noopener noreferrer\">French VAT specialist since 1963<\/a><\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-2179 size-full aligncenter\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/12\/logo-lrf.jpg\" width=\"141\" height=\"140\" srcset=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/12\/logo-lrf.jpg 141w, https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/12\/logo-lrf-55x55.jpg 55w\" sizes=\"(max-width: 141px) 100vw, 141px\" \/><\/p>\n<p style=\"text-align: center; font-size: 20pt;\"><a href=\"http:\/\/www.lrf.fr\/en\/tax-representative-alliance\/\">Founder of the Tax Representative Alliance (TRA),<\/a><\/p>\n<p style=\"text-align: center; font-size: 20pt;\"><a href=\"http:\/\/www.lrf.fr\/en\/tax-representative-alliance\/\">the European network of VAT specialists<\/a><\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-2188 size-full aligncenter\" src=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2026\/02\/Logo-TRA.png\" width=\"300\" height=\"auto\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center; font-size: 20pt;\">Founder member of the<br \/>\nAssociation of French tax Representatives<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-2725\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2020\/12\/logo-arff-1d-002.jpg\" alt=\"\" width=\"300\" \/><\/p>\n<p class=\"r\" style=\"text-align: center;\"><a href=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2017\/02\/brochure_lrf.pdf\">Download our brochure<\/a><\/p>\n<h1>OUR NEWS<\/h1>\n<hr class=\"\" >\n<div class=\"row isotope-grid \"><div class=\"col-sm-6 col-lg-4 col-md-4 grid-item\">        <article id=\"post-2995\" class=\"gravity-blog-grid post post-2995 type-post status-publish format-standard has-post-thumbnail hentry category-actualites\">        \r\n                <div class=\"entry-thumbnail\">\r\n                <a href=\"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/\"><img src=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2026\/02\/smal-parcels-720x720.webp\" width=\"360\" height=\"360\" \/><\/a>\r\n    <\/div>\r\n            <div class=\"post-entry\">\r\n                <header class=\"entry-header\">\r\n                                            <h1 class=\"entry-title\"><a href=\"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/\">New \u20ac2 Tax on Low-Value Imports to France (H7 Procedure): Guidelines for 2026<\/a><\/h1>\r\n                                        <div class=\"entry-meta\">\r\n                        <span class=\"entry-date\"><a href=\"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/\"><time class=\"entry-date\">24 February 2026<\/time><\/a><\/span>\r\n                        <span class=\"comments-link\"><a href=\"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/#respond\">0 Comments<\/a><\/span>\r\n                    <\/div><!-- .entry-meta -->\r\n                <\/header><!-- .entry-header -->\r\n                                    <div class=\"entry-content\">\r\n                                                                  \r\n                        <article>Starting <strong>March 1, 2026<\/strong>, a new fiscal measure will apply to low-value imports into France. Established by Article 82 of the 2026 Finance Act, this <strong>\u20ac2 flat-rate tax<\/strong> targets specific shipments from non-EU countries. Below is a detailed breakdown of the scope, calculation methods, and exemptions.<\/article>\n<p> <a href=\"https:\/\/www.lrf.fr\/en\/2026\/02\/24\/new-e2-tax-on-low-value-imports-to-france-h7-procedure-guidelines-for-2026\/#more-2995\" class=\"more-link\"><span>Read more<\/span><i class=\"gr gr-arrow-right\"><\/i><\/a><\/p>\n                            \r\n                    <\/div><!-- .entry-content -->            \r\n                            <\/div><!-- .post-entry -->\r\n        <\/article><!-- article -->        \r\n    <\/div><div class=\"col-sm-6 col-lg-4 col-md-4 grid-item\">        <article id=\"post-2992\" class=\"gravity-blog-grid post post-2992 type-post status-publish format-standard has-post-thumbnail hentry category-actualites\">        \r\n                <div class=\"entry-thumbnail\">\r\n                <a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/2025-vat-reform-for-small-enterprises-a-unified-european-framework-requiring-close-monitoring\/\"><img src=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2018\/11\/Traitement-la-TVA-des-livraisons-transfrontalires-dans-le-cadre-du-systme-de-TVA.jpg\" width=\"360\" height=\"360\" \/><\/a>\r\n    <\/div>\r\n            <div class=\"post-entry\">\r\n                <header class=\"entry-header\">\r\n                                            <h1 class=\"entry-title\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/2025-vat-reform-for-small-enterprises-a-unified-european-framework-requiring-close-monitoring\/\">2025 VAT Reform for Small Enterprises: A Unified European Framework Requiring Close Monitoring<\/a><\/h1>\r\n                                        <div class=\"entry-meta\">\r\n                        <span class=\"entry-date\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/2025-vat-reform-for-small-enterprises-a-unified-european-framework-requiring-close-monitoring\/\"><time class=\"entry-date\">22 October 2025<\/time><\/a><\/span>\r\n                        <span class=\"comments-link\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/2025-vat-reform-for-small-enterprises-a-unified-european-framework-requiring-close-monitoring\/#respond\">0 Comments<\/a><\/span>\r\n                    <\/div><!-- .entry-meta -->\r\n                <\/header><!-- .entry-header -->\r\n                                    <div class=\"entry-content\">\r\n                                                                  \r\n                        <p data-start=\"3813\" data-end=\"4186\">Effective <strong data-start=\"3823\" data-end=\"3842\">January 1, 2025<\/strong>, the VAT regime for small businesses in the European Union has been overhauled under <strong data-start=\"3928\" data-end=\"3955\">Directive (EU) 2020\/285<\/strong>, 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. <a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/2025-vat-reform-for-small-enterprises-a-unified-european-framework-requiring-close-monitoring\/#more-2992\" class=\"more-link\"><span>Read more<\/span><i class=\"gr gr-arrow-right\"><\/i><\/a><\/p>\n                            \r\n                    <\/div><!-- .entry-content -->            \r\n                            <\/div><!-- .post-entry -->\r\n        <\/article><!-- article -->        \r\n    <\/div><div class=\"col-sm-6 col-lg-4 col-md-4 grid-item\">        <article id=\"post-2988\" class=\"gravity-blog-grid post post-2988 type-post status-publish format-standard has-post-thumbnail hentry category-actualites\">        \r\n                <div class=\"entry-thumbnail\">\r\n                <a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/\"><img src=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2025\/10\/paris-7651738_640.jpg\" width=\"360\" height=\"360\" \/><\/a>\r\n    <\/div>\r\n            <div class=\"post-entry\">\r\n                <header class=\"entry-header\">\r\n                                            <h1 class=\"entry-title\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/\">Withdrawal of France\u2019s Occasional Tax Representation Regime: Prepare for Compliance Before 2026<\/a><\/h1>\r\n                                        <div class=\"entry-meta\">\r\n                        <span class=\"entry-date\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/\"><time class=\"entry-date\">22 October 2025<\/time><\/a><\/span>\r\n                        <span class=\"comments-link\"><a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/#respond\">0 Comments<\/a><\/span>\r\n                    <\/div><!-- .entry-meta -->\r\n                <\/header><!-- .entry-header -->\r\n                                    <div class=\"entry-content\">\r\n                                                                  \r\n                        <p data-start=\"2679\" data-end=\"3045\">France will <strong data-start=\"2691\" data-end=\"2745\">phase out the occasional tax representative regime<\/strong> on <strong data-start=\"2749\" data-end=\"2770\">December 31, 2025<\/strong>, as part of an effort to harmonize VAT and customs compliance across the EU. From <strong data-start=\"2853\" data-end=\"2872\">January 1, 2026<\/strong>, companies <strong data-start=\"2884\" data-end=\"2926\">established outside the European Union<\/strong> will no longer be allowed to import under <strong data-start=\"2969\" data-end=\"2990\">Customs Regime 42<\/strong> using the VAT number of a simplified representative. <a href=\"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/#more-2988\" class=\"more-link\"><span>Read more<\/span><i class=\"gr gr-arrow-right\"><\/i><\/a><\/p>\n                            \r\n                    <\/div><!-- .entry-content -->            \r\n                            <\/div><!-- .post-entry -->\r\n        <\/article><!-- article -->        \r\n    <\/div><\/div>\n<p style=\"text-align: center;\"><a href=\"\/category\/news\/\" class=\"btn btn-theme btn-small\">MORE NEWS<\/a>\n<p style=\"text-align: center;\"><div class=\"google-map\" data-lat=\"48.8802626\" data-lng=\"2.2773509\" data-zoom=\"15\" data-title=\"localisation\" data-height=\"300\" data-color=\"\" data-saturation=\"-100\"><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>YOUR\u00a0ACTIVITIES WHO ARE WE\u00a0? French VAT specialist since 1963 Founder of the Tax Representative Alliance (TRA), the European network of VAT specialists &nbsp; Founder member of the Association of French tax Representatives Download our brochure OUR NEWS<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/8"}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=8"}],"version-history":[{"count":265,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/8\/revisions"}],"predecessor-version":[{"id":3003,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/8\/revisions\/3003"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=8"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}