{"id":2988,"date":"2025-10-22T18:16:49","date_gmt":"2025-10-22T16:16:49","guid":{"rendered":"https:\/\/www.lrf.fr\/fr\/?p=2988"},"modified":"2025-10-22T18:18:53","modified_gmt":"2025-10-22T16:18:53","slug":"withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026","status":"publish","type":"post","link":"https:\/\/www.lrf.fr\/en\/2025\/10\/22\/withdrawal-of-frances-occasional-tax-representation-regime-prepare-for-compliance-before-2026\/","title":{"rendered":"Withdrawal of France\u2019s Occasional Tax Representation Regime: Prepare for Compliance Before 2026"},"content":{"rendered":"

<\/p>\n

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

Key Implications<\/h4>\n

Non-EU importers will be required to:<\/p>\n

    \n
  • \n

    Obtain their own French VAT registration<\/strong>;<\/p>\n<\/li>\n

  • \n

    Declare transactions<\/strong> via an accredited fiscal representative;<\/p>\n<\/li>\n

  • \n

    Review and adapt<\/strong> internal procedures for customs declarations, accounting, and logistics.<\/p>\n<\/li>\n<\/ul>\n

    Note: the permanent fiscal representative<\/strong> framework does not replace<\/strong> the discontinued occasional regime.<\/p>\n

    Businesses Affected<\/h4>\n

    The reform primarily impacts:<\/p>\n

      \n
    • \n

      Non-EU companies importing goods under VAT-exempt Customs Regime 42<\/strong>;<\/p>\n<\/li>\n

    • \n

      Businesses that have historically relied on simplified tax representation to streamline VAT and customs duties;<\/p>\n<\/li>\n

    • \n

      International groups with supply chains routed through France.<\/p>\n<\/li>\n<\/ul>\n

      Compliance Risks<\/h4>\n

      Failure to comply with the new requirements may lead to:<\/p>\n

        \n
      • \n

        Customs clearance delays<\/strong> or blocked shipments;<\/p>\n<\/li>\n

      • \n

        Loss of VAT exemption eligibility<\/strong>;<\/p>\n<\/li>\n

      • \n

        Administrative penalties or tax reassessments<\/strong> for non-compliance.<\/p>\n<\/li>\n<\/ul>\n

        Steps to Ensure Readiness<\/h4>\n
          \n
        1. \n

          Map import flows<\/strong> currently covered by regime 42.<\/p>\n<\/li>\n

        2. \n

          Initiate VAT registration<\/strong> in France before year-end 2025.<\/p>\n<\/li>\n

        3. \n

          Update customs and accounting protocols<\/strong> accordingly.<\/p>\n<\/li>\n

        4. \n

          Train internal and external partners<\/strong> (accountants, freight forwarders, logistics providers).<\/p>\n<\/li>\n

        5. \n

          Allow for processing time<\/strong> \u2014 applications to the French tax authorities may take several weeks.<\/p>\n<\/li>\n<\/ol>\n

          This transition marks a structural change in France\u2019s VAT landscape. Acting early will safeguard operational continuity and ensure full compliance with the upcoming regulations.<\/p>\n

          <\/p>","protected":false},"excerpt":{"rendered":"

          Sorry, this entry is only available in Fran\u00e7ais.<\/p>\n","protected":false},"author":6,"featured_media":2990,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=2988"}],"version-history":[{"count":2,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2988\/revisions"}],"predecessor-version":[{"id":2991,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/posts\/2988\/revisions\/2991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media\/2990"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=2988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/categories?post=2988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/tags?post=2988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}