Our full regulatory watch: VAT, customs, withholding tax and legislative developments for foreign companies operating in France.
The SIRET-based EORI number is being progressively replaced by a SIREN-based EORI, to harmonise operator identification across the EU. The Single Administrative Document (SAD) is also being replaced by the H1 (import) and B1 (export) declarations.
France's Customs Code, dating back to a 1948 decree-law, has been fully recodified on an "unchanged substance" basis by an order published on 11 April 2026 and effective from 1 May 2026. Operators' obligations remain broadly the same, but the structure and article numbering have been reorganised.
The "neutral" withholding tax rate scales, applied in particular when the employer does not have a personalised rate, have been raised by 0.9% from 1 May 2026, to prevent an employee from moving into a higher bracket due to inflation alone.
The transition to the new DELTA I/E automated customs clearance system faced technical difficulties in early 2026: by mid-January, only around 70% of cargo freight export declarations were filed through the new system. The closure of DELTA G was postponed to 10 February 2026, and DELTA X's closure delayed to a date not yet announced.
Contrary to earlier proposals, the 2026 Finance Act did not change the VAT exemption thresholds for micro-entrepreneurs and small businesses. An EU reform (Directive 2020/285) aiming for a single EU-wide threshold is still under discussion but has not yet been transposed into French law.
Taxpayers can still adjust their payroll withholding rate through their personal account on impots.gouv.fr, particularly in case of a change in circumstances or income. A downward adjustment is only possible if the gap between the estimated and initial withholding exceeds 5%.
Since 1 July 2026, the European Union applies a flat customs duty of €3 per article category on parcels imported from non-EU countries valued at €150 or less. This EU-wide measure, provisional until 2028, replaces France's national small-parcel tax (€2 per article), suspended from the same date.
VAT rules currently set out in the French General Tax Code are moving to a new code, the CIBS. The reform is done on an "as-is" basis — substantive rules stay the same, but article numbering changes.
Foreign companies without a permanent establishment, but registered for French VAT, are not subject to e-invoicing but must transmit their transaction data via e-reporting: from 1 September 2026 for large enterprises and ETIs, and 1 September 2027 for SMEs.
France has ended the occasional tax representation regime. Since 1 January 2026, non-EU companies can no longer import under customs regime 42 using the VAT number of a simplified representative.
The French tax authority updated template BOI-LETTRE-000082. The letter must now explicitly reference Art. 289 A CGI and Annex II conditions.
Directive (EU) 2020/285 overhauled the VAT regime for small businesses: harmonised thresholds and simplified obligations for cross-border trade.
The French tax authority published transitional measures regarding the temporary freeze on the VAT exemption threshold in the context of the new European harmonised rules.
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