As of January 1, 2026, one-off fiscal representation will no longer be permitted in France. This change primarily affects companies established outside the European Union,
Update on the ELO: The Obligatory Logistics Envelope (ELO), part of the Brexit smart border, will not be mandatory from 1 September 2025 as initially
The Finance Act for 2025 confirms the abolition of one-off fiscal representation for imports under customs regime 42, a mechanism widely used by non-European companies, including those
