Regime 42 Explained: What UK Exporters to France Need to Know
For UK exporters, Regime 42 has been a practical way to ship goods to France without registering for French VAT. However, from 1 January 2026, this one-off tax representative system will no longer be available for non-EU importers. Understanding these changes is critical for businesses that want to avoid delays, extra costs, or compliance risks.
What is Regime 42?
Regime 42 allows UK exporters to act as if they have an EU VAT presence, simplifying the import process for French buyers. For years, it has been a convenient way to offer Delivered Duty Paid (DDP) services without navigating complex foreign tax obligations.
Why the Changes Matter
- VAT Registration: UK exporters will now need to register for French VAT or use alternative regimes, such as Regime 40.
- Customs Compliance: DDP shipments will require additional documentation to remain compliant.
- Impact on Delivery: Incorrect handling can lead to delays at customs, potentially affecting customer satisfaction.
How Businesses Can Prepare
- Plan Ahead: Speak to your freight forwarder now about how your shipments will be impacted.
- Evaluate Delivery Terms: Consider switching from DDP to DAP (Delivered at Place) to simplify compliance and reduce tax exposure.
- Partner with Experts: Ensure your logistics partner understands Regime 42 and can advise on alternatives.
Why KranLee
At KranLee, we support exporters with regulatory guidance and operational solutions. By working closely with our clients, we ensure shipments remain compliant, efficient, and cost-effective, even as regulations evolve. Contact KranLee today to review your shipping arrangements and make sure your French exports are fully compliant.