The French administration has announced a major change to the rules applicable to imports under the 4200 regime for DDP (Delivered Duty Paid) transactions carried out by businesses established outside the European Union acting as importers in France, including UK companies.
What obligations will British companies face under DDP from 1 January 2026?
From this date, any British company wishing to import into France under the DDP regime will need to comply with new obligations:
- Obtain an individual French VAT number (processing time: 4 to 8 weeks)
- Submit a monthly VAT return to the French tax authorities
- Submit a monthly EC Sales List (summary list of intra-community sales)
- Submit a monthly Intrastat declaration if the company is included in the panel defined by customs authorities
- The fiscal representative must declare all intra-community transactions, including those handled by another freight forwarder
Warning: without a French VAT number, one-off DDP transactions will no longer be possible.
Why prepare now?
The processing time to obtain a French VAT number can take up to 8 weeks. It is therefore essential to prepare these formalities now to avoid disrupting your commercial operations.
ASD Group can act as your fiscal representative and serve as your single point of contact with the French administration. We support you through all registration and tax compliance processes.
What remains unchanged
- Indirect customs clearance remains possible
- The British company’s tax number will be used in place of the representative’s
However, the increased workload of administrations may lead to longer processing times. We recommend that you proceed with your pre-registration with our services promptly.
Simplify your processes with ASD Group
A simple contract and a power of attorney are sufficient for us to represent you effectively with the French administrations.
Contact us today to receive and complete the necessary forms.
Source: French Tax Administration
