Our full regulatory watch: VAT, customs, withholding tax and legislative developments for foreign companies operating in France.
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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