Introduction
From 1 January 2026, France will no longer permit non-EU companies to use Regime 42 — the simplified VAT import process many UK businesses rely on. For exporters, this isn’t just another regulation. It’s a potential supply chain roadblock that could cause delays, increase costs, and add compliance headaches if you’re not prepared.
At Firstpoint, our role is simple: we keep business moving. And that means making sure changes like this don’t get in your way.
What’s changing with Regime 42?
Until now, Regime 42 allowed UK businesses to import goods into France VAT-free, moving them into the EU without registering for French VAT.
From 1 Jan 2026, this ends. All non-EU businesses must register for a French VAT number, and file monthly VAT returns, EC Sales Lists, and Intrastat reports.
Without action, your shipments risk being delayed, fined, or stopped entirely at the border.
What does this mean for UK businesses?
But the good news is: you have options.
How Firstpoint helps you stay ahead
We’ve built solutions tailored to different needs:
Why Trust Firstpoint?
Act Now — Don’t Leave It Too Late!
VAT registrations can take time. The sooner you prepare, the smoother the transition will be.
Download our full guide here: