From 1 January 2026, a key customs and VAT change will come into force that will affect UK exporters moving goods into the EU via France.
What’s changing
Many UK companies currently use a fiscal representative in France under Customs Procedure Code Regime 42 to avoid French VAT registration.
That option ends on 31 December 2025.
After that date:
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Businesses will need to register for VAT in France to keep using Regime 42.
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Without a French VAT number, imports can’t move under this scheme — meaning you’ll need to review your delivery terms (e.g. DDP vs DAP).
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Extra compliance steps, VAT filings, and supply chain adjustments will be required.
How Far Can Help
At Far Logistics, we’re already helping our clients get ahead of this change.
Our customs and supply chain teams can support you by:
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Guiding you through French VAT registration and compliance with our trusted partners.
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Reviewing routes and delivery terms to keep your supply chain efficient and cost-effective.
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Helping you adjust Incoterms and customs procedures to avoid unnecessary costs or delays.
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Offering ongoing logistics and customs support through our UK and global network.
Plan Ahead
If you trade with the EU via France, now’s the time to prepare.
Get in touch today and we’ll help you find the best route forward and make sure you’re ready for 2026.
