January 16, 2026
From 1 January 2026, France has abolished limited fiscal representation for non-EU importers using Regime 42.
What does this mean?
From 1 January, non-EU businesses will no longer be able to rely on a Limited Fiscal Representative to avoid VAT registration in France.
What are the options if you are currently trading via a limited fiscal representative in this way?
- Switch to DAP Incoterms - Ask your EU customer act as the importer and handle customs clearance. However, this can lead to poor customer experience and transfers all importrelated risks and liabilities to the buyer.
- Register for VAT in France and become the importer of record (IOR) in your own name - this enables you to trade with customers in the same way as EU based suppliers under DDP Incoterms, removing import liability from your customers.
What next?
Act now and review your supply chain to manage these recent changes.
As Fiscal IOR, we can help you identify a compliant solution to continue importing into the EU. We can provide indirect representation, enabling you to import as a nonEU trader, and through our sister company, Fiscal Solutions, we can also assist with VAT registration and ongoing compliance services in any EU Member State.
If you would like to discuss this in more detail, please get in touch for a free consultation.