The French tax authorities have officially confirmed an important change for international operators: as of 1 January 2026, temporary tax representation for companies established outside the EU will come to an end.
For reference, RMB had already informed operators about this upcoming change and presented solutions such as Plug2EU in our August article: The End of Limited Tax Representation for Non-EU Companies.
What Does This Mean for Non-EU Companies?
From 1 January 2026:
Non-EU companies will no longer be able to import into France under customs procedure 42 using a limited or temporary tax representative.
All affected operators must prepare their transition before the deadline.
Official reference: BOI-RES-TVA-000211 – VAT regimes, declarative obligations, and representation rules for non-established taxable persons (bofip.impots.gouv.fr)
RMB Can Support Your Transition
No need to worry — solutions exist, and RMB can provide them thanks to our trusted logistics and customs partners.
Our teams can guide you through the necessary adjustments to keep your operations fully compliant.
Compliance is our business. Expertise is our pride.💡
