{"id":197507,"date":"2025-08-18T11:26:28","date_gmt":"2025-08-18T09:26:28","guid":{"rendered":"https:\/\/www.asd-int.com\/end-of-one-off-fiscal-representation-regime-42-on-31-12-2025-what-non-european-businesses-need-to-know\/"},"modified":"2025-08-18T11:37:49","modified_gmt":"2025-08-18T09:37:49","slug":"end-of-one-off-fiscal-representation-regime-42-on-31-12-2025-what-non-european-businesses-need-to-know","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/end-of-one-off-fiscal-representation-regime-42-on-31-12-2025-what-non-european-businesses-need-to-know\/","title":{"rendered":"End of one-off fiscal representation (regime 42) on 31\/12\/2025: what non-European businesses need to know"},"content":{"rendered":"\n<p>The <strong>Finance Act for 2025<\/strong> confirms the end of <strong>one-off fiscal representation<\/strong> for imports under the <strong><a href=\"https:\/\/www.asd-int.com\/en\/what-does-customs-procedure-42-involve\/\">customs regime 42<\/a><\/strong>, used in particular by non-European companies, including British ones. <a href=\"https:\/\/www.asd-int.com\/en\/abolition-of-the-4200-regime-what-changes-from-1-january-2026\/\">This abolition will take effect on <strong>31 December 2025<\/strong><\/a>, giving the affected businesses a few months to adapt.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">End of one-off fiscal representation: what does the law say?<\/h2>\n\n\n\n<p>The Finance Act for 2025 has <strong>repealed the one-off fiscal representation regime<\/strong> provided for in Article 289 A III of the General Tax Code (CGI).<\/p>\n\n\n\n<p>In practice, <strong>registered customs representatives are no longer permitted to use their own VAT number to act as a one-off fiscal representative<\/strong> for imports under customs regime 42 on behalf of companies not established in the European Union.<\/p>\n\n\n\n<p>This abolition therefore requires non-European businesses to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>register for VAT in France;<\/li>\n\n\n\n<li>file their own VAT returns.<\/li>\n<\/ul>\n\n\n\n<p>The new <a href=\"https:\/\/www.asd-int.com\/en\/tax-mandate\/\">fiscal agent regime<\/a> introduced in Article 289 A bis of the CGI does not cover imports under regime 42 and therefore does not constitute an alternative for these operations.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-emri8\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-emri8 \"><div class=\"eb-notice-wrapper eb-notice-emri8\" data-id=\"eb-notice-emri8\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f Extension<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">This provision was originally due to take effect on 1 January 2025, but a VAT tax ruling dated 14 May 2025 has <strong>postponed the deadline to 31 December 2025<\/strong>. Non-European companies therefore have an <strong>additional period until 31 December 2025 to comply<\/strong>.<\/div><\/div><\/div><\/div><\/div><br>\n\n\n\n<h3 class=\"wp-block-heading\">Direct consequences for non-European businesses<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>They will now have to <strong>obtain an individual VAT number<\/strong> in France and file their own VAT returns.<\/li>\n\n\n\n<li>The <strong>new fiscal agent regime<\/strong> (Article 289A bis) does not cover imports made under regime 42.<\/li>\n<\/ul>\n\n\n\n<p>British companies and other businesses not established in the European Union must therefore anticipate this obligation and <strong>register for VAT in France before 31 December 2025<\/strong> to continue importing using the Incoterm <strong>DDP<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Reminder: how did regime 42 work with one-off fiscal representation?<\/h2>\n\n\n\n<p>Let\u2019s take a concrete example:<br>A <strong>British company<\/strong> sells goods to a <strong>Spanish company<\/strong> under Incoterm DDP. The goods are cleared through customs in France, with the British company as the official importer. They are then immediately shipped to the taxable Spanish client.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"766\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg\" alt=\"\" class=\"wp-image-197511\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg 900w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-300x255.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-768x654.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Conditions for benefiting from VAT exemption on imports<\/h3>\n\n\n\n<p>For imports into France to be exempt from VAT, several conditions must be met:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The goods shipped to another Member State (e.g., Spain) must be those imported into France under regime 42.<\/li>\n\n\n\n<li>The official importer in France must be the one making the sale (e.g., the British company).<\/li>\n\n\n\n<li>The intra-Community shipment must be <strong>immediately subsequent to the import<\/strong> (48 hours maximum in practice).<\/li>\n\n\n\n<li>The importer must provide customs with <strong>proof of intra-Community transport<\/strong> (e.g., to Spain).<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Role of the one-off fiscal representative<\/h3>\n\n\n\n<p>Until 31 December 2025, a British company may appoint a <strong><a href=\"https:\/\/www.asd-int.com\/en\/tax-representation\/\">one-off fiscal representative<\/a><\/strong> such as ASD Group, which uses its own VAT number in the customs declaration.<br>This representative also handled all <strong>tax reporting obligations<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>VAT<\/li>\n\n\n\n<li><strong>EU sales list<\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.asd-int.com\/en\/intrastat-declarations\/\">Intrastat<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p>This mechanism allows non-European companies to avoid VAT registration in France and reduce their administrative costs.<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-m6mdu\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-m6mdu \"><div class=\"eb-notice-wrapper eb-notice-m6mdu\" data-id=\"eb-notice-m6mdu\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f Attention<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><strong><span style=\"text-decoration: underline;\">From 1 January 2026, this will no longer be possible: British companies will need to register directly with the French tax authorities<\/span><\/strong> and obtain a French VAT number to carry out such operations.<\/div><\/div><\/div><\/div><\/div><br>\n\n\n\n<h2 class=\"wp-block-heading\">Why is regime 42 losing its appeal after 2025?<\/h2>\n\n\n\n<p>Since <strong>1 January 2022<\/strong>, the mechanism of <strong>self-assessment of import VAT<\/strong> has become widespread. It allows companies to import into France under <strong>regime 40<\/strong> (release for consumption) in a fiscally neutral manner: VAT is simultaneously collected and deducted on the French VAT return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limitations of regime 42 after the reform<\/h3>\n\n\n\n<p>Until now, regime 42 allowed companies not established in France \u2013 particularly British ones \u2013 to avoid VAT registration in France. But from <strong>1 January 2026<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VAT registration in France will be mandatory<\/strong> to import under regime 42.<\/li>\n\n\n\n<li>Regime 40 already offers a simplified and neutral mechanism through self-assessment of VAT, <strong>without cash flow advances or customs payments<\/strong>.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-o33q7\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-o33q7 \"><div class=\"eb-notice-wrapper eb-notice-o33q7\" data-id=\"eb-notice-o33q7\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u27a1\ufe0f Conclusion<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">Regime 42 will lose all appeal for non-European businesses. <strong><span style=\"text-decoration: underline;\">It will be simpler and more consistent to use regime 40 directly for their imports<\/span><\/strong>.<\/div><\/div><\/div><\/div><\/div><br>\n\n\n\n<h2 class=\"wp-block-heading\">How British businesses can prepare<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer-1024x682.jpg\" alt=\"\" class=\"wp-image-197493\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer-1024x682.jpg 1024w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer-300x200.jpg 300w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer-768x511.jpg 768w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer-1200x799.jpg 1200w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/08\/comment-les-entreprises-britanniques-peuvent-se-preparer.jpg 1440w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Regime 42: what alternatives for British and non-EU companies from 2026?<\/figcaption><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><u>Obtain a French VAT number<\/u>:<br> From 1 January 2026, <strong>businesses will need to register to obtain a French VAT number<\/strong> to import under regime 4000.<\/li>\n\n\n\n<li><u>Adapt import processes<\/u>:<br> Businesses must review and adjust their logistics processes <strong>to comply with the new import requirements, including the transition to intra-Community delivery<\/strong>.<\/li>\n\n\n\n<li><u>Train staff<\/u>:<br> It is essential to train teams on the new tax and customs regulations <strong>to ensure a good understanding of the changes and maintain compliance<\/strong>.<\/li>\n\n\n\n<li><u>Consult experts<\/u>:<br> Engaging tax or customs advisors can <strong>help navigate the new rules and avoid costly mistakes<\/strong>.<\/li>\n\n\n\n<li><u>Update accounting systems<\/u>:<br>Accounting systems must be updated <strong>to incorporate the new VAT requirements and facilitate the handling of intra-Community transactions<\/strong>.<\/li>\n\n\n\n<li><u>Inform clients and partners<\/u>:<br>Communicating with clients and partners about upcoming changes can <strong>help manage expectations and ensure a smooth transition<\/strong>.<\/li>\n\n\n\n<li><u>Assess costs<\/u>:<br>Businesses must analyse the financial impact of the new regulations and <strong>adapt their business strategy accordingly<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>By implementing these measures, British businesses will be better able to adapt to the end of regime 4200 and continue their operations without interruption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Anticipate your VAT registration with ASD Group<\/h2>\n\n\n\n<p>To continue importing into France from 1 January 2026, non-European businesses must <strong>mandatorily be registered for VAT in France<\/strong>.<\/p>\n\n\n\n<p><strong>ASD Group<\/strong> can assist you with <a href=\"https:\/\/www.asd-int.com\/en\/how-to-get-an-intra-community-vat-number\/\">your VAT registration<\/a> to secure your import-export operations within the European Union.<br><br>Don\u2019t wait! <a href=\"https:\/\/www.asd-int.com\/en\/contact\/\">Contact our experts now<\/a> before it\u2019s too late to comply!<\/p>\n\n\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-rieh1\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-rieh1 \"><div class=\"eb-notice-wrapper eb-notice-rieh1\" data-id=\"eb-notice-rieh1\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">\u26a0\ufe0f Attention<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\"><strong><span style=\"text-decoration: underline;\">The registration process can take up to 45 days<\/span><\/strong>. We recommend anticipating now to avoid any customs delays.<\/div><\/div><\/div><\/div><\/div><br>\n","protected":false},"excerpt":{"rendered":"<p>The Finance Act for 2025 confirms the end of one-off fiscal representation for imports under the customs regime 42, used in particular by non-European companies,&#8230;<\/p>\n","protected":false},"author":36,"featured_media":197479,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[4382,3350],"tags":[4785,4801],"pays":[3358,3443],"class_list":["post-197507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-en","category-vat","tag-one-off-fiscal-representation","tag-regime-42-00-en","pays-european-union","pays-royaumeuni-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regime 42: end of one-off fiscal representation | ASD Group<\/title>\n<meta name=\"description\" content=\"From 2026, one-off fiscal representation will cease. 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