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Home CONTACT US In today’s fast moving world,customers don’t just want quick delivery they expect it. When something is urgent, important,or time sensitive, waiting days simply isn’t an option...
Home GET QUOTE Regime 42 changes have reshaped the way UK businesses import goods into the EU. These Regime 42 changes mark the end of a long-used VAT import simplification...
Home Click here In a world where people expect fast, reliable deliveries, the final part of the journey matters more than ever. Whether it’s an online order, urgent business...
Regime 42 changes have reshaped the way UK businesses import goods into the EU. These Regime 42 changes mark the end of a long-used VAT import simplification that many UK exporters relied on to avoid paying import VAT upfront. As a result of the latest Regime 42 changes, businesses now face tighter VAT compliance requirements, increased administration, and the need to reassess how goods move from the UK into the EU.
If you’ve been moving goods from the UK into the EU for a while, chances are Regime 42 was part of your playbook.
This now means UK businesses are responsible for ensuring VAT compliance when acting as importer of record you can find HMRC guidance on EU VAT and imports.
The Regime 42 simplification that many UK businesses relied on is no longer available in the way it used to be.
In particular:
The ability to use one off or limited fiscal representation to clear goods under Regime 42 has ended.
UK businesses can no longer rely on a third party’s VAT number to move goods through France VAT free.
If you want to keep importing goods into the EU via France, you now need your own French VAT registration and EORI, along with ongoing reporting obligations.
In short: the “quick and simple” Regime 42 route is gone unless you’re fully set up and compliant in France.
For some businesses, this change has already shown up in the worst possible way delays at the border, unexpected VAT bills, or shipments stuck while paperwork gets sorted.
More broadly, it means:
More admin: VAT registrations, returns, EC Sales Lists, and potentially Intrastat.
Cash-flow considerations: import VAT may need to be paid and reclaimed rather than avoided entirely.
Supply chain decisions need rethinking especially if France has been your main EU entry point.
This isn’t about catching businesses out, it’s part of a wider move by EU tax authorities to tighten control and close down simplifications that relied on intermediaries.
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If you’re affected (or think you might be), there are clear next steps:
1. Get properly registered
If France remains part of your supply chain, securing a French VAT number and EORI is now essential.
2. Revisit your Incoterms
For some businesses, continuing with DDP may no longer make sense. Switching to DAP or revisiting commercial terms can reduce exposure and complexity.
3. Rethink routing
France may still work, but it’s no longer the automatic choice it once was. Other EU entry points or distribution models might be more efficient under the new rules.
4. Get your compliance house in order
Regular VAT filings and accurate reporting aren’t optional anymore. Getting this right early avoids painful (and expensive) corrections later.
This change has caught a lot of businesses mid flow, and that’s completely understandable. Our role is to help you stabilise, adapt, and move forward.
We can support you with:
French VAT & EORI registrations, end to end
Practical advice on Incoterms and supply chain structure
Ongoing VAT compliance and reporting, so nothing slips
Clear guidance, without jargon or panic
Whether you’re already feeling the impact or just want to make sure you’re set up properly going forward, we’ll meet you where you are.
Regime 42 hasn’t disappeared overnight, but the easy version of it has. Trading with the EU is still very much possible. It just requires a different setup and clearer compliance than before.
If you’d like to talk through what this means for your business specifically, we’re here to help, no scare tactics, just practical solutions
Home CONTACT US In today’s fast moving world,customers don’t just want quick delivery they expect it. When something is urgent, important,or time sensitive, waiting days simply isn’t an option...
Home GET QUOTE Regime 42 changes have reshaped the way UK businesses import goods into the EU. These Regime 42 changes mark the end of a long-used VAT import simplification...
Home Click here In a world where people expect fast, reliable deliveries, the final part of the journey matters more than ever. Whether it’s an online order, urgent business...
