{"id":200935,"date":"2025-08-20T14:53:51","date_gmt":"2025-08-20T12:53:51","guid":{"rendered":"https:\/\/asdgroupcustoms.com\/la-representation-fiscale-ponctuelle-regime-42-00-prend-fin-le-31-12-2025-ce-que-les-entreprises-non-europeennes-doivent-savoir\/"},"modified":"2026-02-03T17:02:50","modified_gmt":"2026-02-03T16:02:50","slug":"la-representation-fiscale-ponctuelle-regime-42-00-prend-fin-le-31-12-2025-ce-que-les-entreprises-non-europeennes-doivent-savoir","status":"publish","type":"post","link":"https:\/\/asdgroupcustoms.com\/fr\/la-representation-fiscale-ponctuelle-regime-42-00-prend-fin-le-31-12-2025-ce-que-les-entreprises-non-europeennes-doivent-savoir\/","title":{"rendered":"La repr\u00e9sentation fiscale ponctuelle (r\u00e9gime 42 00) prend fin le 31\/12\/2025 \u2013 ce que les entreprises non europ\u00e9ennes doivent savoir"},"content":{"rendered":"\n<p>La <strong>Loi de finances pour 2025<\/strong> confirme la suppression de la repr\u00e9sentation fiscale ponctuelle pour les importations sous le <a href=\"https:\/\/www.asd-int.com\/en\/what-does-customs-procedure-42-involve\/\" target=\"_blank\" rel=\"noreferrer noopener\">r\u00e9gime douanier 42<\/a>, un m\u00e9canisme largement utilis\u00e9 par les entreprises non europ\u00e9ennes, y compris celles du Royaume-Uni. <a href=\"https:\/\/www.asd-int.com\/en\/abolition-of-the-4200-regime-what-changes-from-1-january-2026\/\">Ce changement prendra effet le <strong>31 d\u00e9cembre 2025<\/strong><\/a>, laissant aux entreprises concern\u00e9es quelques mois pour se pr\u00e9parer.<\/p>\n\n<h2 class=\"wp-block-heading\">Qu&rsquo;est-ce que cela signifie en pratique ?<\/h2>\n\n<p>Le r\u00e9gime de la repr\u00e9sentation fiscale ponctuelle, pr\u00e9vu \u00e0 l&rsquo;<strong>article 289 A III du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/strong>, est abrog\u00e9. Les repr\u00e9sentants en douane enregistr\u00e9s ne pourront plus utiliser leur propre num\u00e9ro de TVA pour agir en tant que repr\u00e9sentant fiscal ponctuel pour les entreprises non europ\u00e9ennes important sous le r\u00e9gime douanier 42.<\/p>\n\n<p>En cons\u00e9quence, les entreprises non europ\u00e9ennes devront d\u00e9sormais :<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>S&rsquo;enregistrer pour la TVA en France<\/strong> ;<\/li>\n\n\n\n<li><strong>D\u00e9poser leurs propres d\u00e9clarations de TVA<\/strong>.<\/li>\n<\/ul>\n\n<p><a href=\"https:\/\/www.asd-int.com\/en\/tax-mandate\/\">Le nouveau r\u00e9gime de mandataire fiscal<\/a> sous l&rsquo;<strong>article 289 A bis<\/strong> ne couvre <strong>pas<\/strong> les importations sous le r\u00e9gime douanier 42 00, il ne peut donc pas \u00eatre utilis\u00e9 comme alternative.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-81asx\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-81asx \">\r\n<div class=\"eb-notice-wrapper eb-notice-81asx\" data-id=\"eb-notice-81asx\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f <strong>\u00c9ch\u00e9ance prolong\u00e9e<\/strong><\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">Initialement, ce changement devait prendre effet le 1er janvier 2025. Une d\u00e9cision relative \u00e0 la TVA dat\u00e9e du <strong>14 mai 2025<\/strong> a report\u00e9 l&rsquo;\u00e9ch\u00e9ance au <strong>31 d\u00e9cembre 2025<\/strong>, offrant aux entreprises non europ\u00e9ennes un d\u00e9lai suppl\u00e9mentaire pour se conformer.<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">Implications directes pour les entreprises non europ\u00e9ennes<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Elles doivent obtenir un <strong>num\u00e9ro de TVA fran\u00e7ais<\/strong> et d\u00e9poser leurs propres d\u00e9clarations de TVA.<\/li>\n\n\n\n<li>Le nouveau r\u00e9gime de mandataire fiscal (article 289 A bis) ne s&rsquo;applique <strong>pas<\/strong> aux importations sous le r\u00e9gime 42.<\/li>\n\n\n\n<li>Les entreprises britanniques et autres entreprises non europ\u00e9ennes doivent <strong>s&rsquo;enregistrer pour la TVA en France avant le 31 d\u00e9cembre 2025<\/strong> pour continuer \u00e0 importer sous <strong>Incoterm DDP<\/strong>.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Comment fonctionnait le r\u00e9gime 42 avec la repr\u00e9sentation fiscale ponctuelle<\/h2>\n\n<p>Exemple : Une entreprise britannique vend des marchandises \u00e0 un client espagnol sous l&rsquo;Incoterm DDP. Les marchandises sont d\u00e9douan\u00e9es en France, avec l&rsquo;entreprise britannique comme importateur officiel, puis exp\u00e9di\u00e9es imm\u00e9diatement au client espagnol.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"902\" height=\"770\" src=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg\" alt=\"\" class=\"wp-image-200877\" srcset=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg 902w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-300x256.jpg 300w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-768x656.jpg 768w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/figure>\n\n<h3 class=\"wp-block-heading\"><strong>Conditions pour l&rsquo;exon\u00e9ration de TVA sur les importations :<\/strong><\/h3>\n\n<ol class=\"wp-block-list\">\n<li>Les marchandises import\u00e9es doivent \u00eatre exp\u00e9di\u00e9es vers un autre \u00c9tat membre de l&rsquo;UE (par exemple, l&rsquo;Espagne) sous le r\u00e9gime 42.<\/li>\n\n\n\n<li>L&rsquo;importateur officiel en France doit \u00eatre le vendeur (par exemple, l&rsquo;entreprise britannique).<\/li>\n\n\n\n<li>L&rsquo;exp\u00e9dition intra-UE doit suivre imm\u00e9diatement apr\u00e8s l&rsquo;importation (maximum 48 heures en pratique).<\/li>\n\n\n\n<li>L&rsquo;importateur doit fournir \u00e0 la douane une preuve de transport intra-UE.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\"><strong>R\u00f4le du repr\u00e9sentant fiscal ponctuel<\/strong><\/h3>\n\n<p>Jusqu&rsquo;au 31 d\u00e9cembre 2025, une entreprise britannique pouvait d\u00e9signer un repr\u00e9sentant fiscal occasionnel (par exemple, <strong><a href=\"https:\/\/asdgroupcustoms.com\/fr\/a-propos-asd-group-customs\/\">ASD Group<\/a><\/strong>) en utilisant son propre num\u00e9ro de TVA dans la d\u00e9claration en douane. Ce repr\u00e9sentant prenait \u00e9galement en charge toutes les obligations d\u00e9claratives fiscales, y compris\u00a0:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>TVA<\/li>\n\n\n\n<li>Listes des ventes intra-UE<\/li>\n\n\n\n<li>Intrastat<\/li>\n<\/ul>\n\n<p>Cet arrangement permettait aux entreprises non europ\u00e9ennes d&rsquo;<strong>\u00e9viter l&rsquo;enregistrement \u00e0 la TVA fran\u00e7aise<\/strong> et de r\u00e9duire les co\u00fbts administratifs.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-t4dx0\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-t4dx0 \">\r\n<div class=\"eb-notice-wrapper eb-notice-t4dx0\" data-id=\"eb-notice-t4dx0\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Important<\/strong><\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">\u00c0 partir du 1er janvier 2026, cela ne sera plus possible. Les entreprises britanniques devront <strong>s&rsquo;enregistrer directement aupr\u00e8s des autorit\u00e9s fiscales fran\u00e7aises<\/strong> et obtenir un num\u00e9ro de TVA fran\u00e7ais pour poursuivre ces op\u00e9rations.<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">Pourquoi le r\u00e9gime 42 perdra son attrait apr\u00e8s 2025<\/h2>\n\n<p>Depuis le 1er janvier 2022, l&rsquo;<strong>auto-liquidation de la TVA \u00e0 l&rsquo;importation<\/strong> sous le r\u00e9gime 40 s&rsquo;est g\u00e9n\u00e9ralis\u00e9e. Cela permet des importations en France de mani\u00e8re <strong>neutre en termes de TVA<\/strong>, avec une collecte et une d\u00e9duction simultan\u00e9es sur la d\u00e9claration de TVA fran\u00e7aise, rendant le r\u00e9gime 42 moins avantageux.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Limites du r\u00e9gime 42 apr\u00e8s la r\u00e9forme<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Les entreprises non fran\u00e7aises (en particulier celles bas\u00e9es au Royaume-Uni) pouvaient auparavant \u00e9viter l&rsquo;enregistrement \u00e0 la TVA en France.<\/li>\n\n\n\n<li>\u00c0 partir du 1er janvier 2026, <strong>l&rsquo;enregistrement \u00e0 la TVA en France sera obligatoire<\/strong> pour les importations sous le r\u00e9gime 42.<\/li>\n\n\n\n<li>Le r\u00e9gime 40 offre d\u00e9j\u00e0 un <strong>m\u00e9canisme simplifi\u00e9 et neutre en termes de tr\u00e9sorerie<\/strong>, sans paiements douaniers anticip\u00e9s.<\/li>\n<\/ul>\n\n<p>\u27a1\ufe0f <strong>Conclusion<\/strong><br\/>Le r\u00e9gime 42 ne sera plus attractif pour les entreprises non europ\u00e9ennes. Utiliser <strong>le r\u00e9gime 40 directement<\/strong> sera plus simple et plus coh\u00e9rent pour les importations.<\/p>\n\n<h2 class=\"wp-block-heading\">Comment les entreprises britanniques peuvent se pr\u00e9parer<\/h2>\n\n<p><strong>\u00c0 partir de 2026, les alternatives pour le r\u00e9gime 42 incluent :<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Obtenir un num\u00e9ro de TVA fran\u00e7ais :<\/strong> Obligatoire pour importer sous le r\u00e9gime 42.<\/li>\n\n\n\n<li><strong>Ajuster les processus d&rsquo;importation :<\/strong> R\u00e9viser la logistique pour se conformer aux nouvelles exigences, y compris les livraisons intra-UE.<\/li>\n\n\n\n<li><strong>Former le personnel :<\/strong> S&rsquo;assurer que les \u00e9quipes comprennent les nouvelles r\u00e8gles fiscales et douani\u00e8res.<\/li>\n\n\n\n<li><strong>Consulter des experts :<\/strong> Les conseillers fiscaux ou douaniers peuvent aider \u00e0 \u00e9viter des erreurs co\u00fbteuses.<\/li>\n\n\n\n<li><strong>Mettre \u00e0 jour les syst\u00e8mes comptables :<\/strong> Int\u00e9grer les nouvelles obligations de TVA pour des transactions intra-UE fluides.<\/li>\n\n\n\n<li><strong>Informer les clients et partenaires :<\/strong> Communiquer les changements \u00e0 venir pour assurer une transition fluide.<\/li>\n\n\n\n<li><strong>\u00c9valuer l&rsquo;impact financier :<\/strong> Adapter la strat\u00e9gie commerciale pour refl\u00e9ter les nouvelles r\u00e9glementations.<\/li>\n\n\n\n<li><strong>Profiter d&rsquo;opportunit\u00e9s commerciales en France :<\/strong> obtenir un num\u00e9ro de TVA fran\u00e7ais ne doit pas \u00eatre per\u00e7u comme une contrainte, mais comme une v\u00e9ritable opportunit\u00e9 pour d\u00e9velopper et \u00e9tendre votre entreprise sur le march\u00e9 fran\u00e7ais.<\/li>\n<\/ol>\n\n<p>En mettant en \u0153uvre ces \u00e9tapes, les entreprises britanniques peuvent <strong>effectuer une transition fluide<\/strong> et continuer \u00e0 importer sans interruption.<\/p>\n\n<h2 class=\"wp-block-heading\">Anticiper l&rsquo;enregistrement \u00e0 la TVA avec ASD Group<\/h2>\n\n<p>\u00c0 partir du 1er janvier 2026, <strong>toutes les entreprises non europ\u00e9ennes doivent \u00eatre enregistr\u00e9es pour la TVA en France<\/strong> pour continuer \u00e0 importer.<\/p>\n\n<p><strong>ASD Group peut aider \u00e0 l&rsquo;enregistrement \u00e0 la TVA<\/strong> pour s\u00e9curiser vos op\u00e9rations d&rsquo;import-export dans l&rsquo;UE.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-n911x\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-n911x \">\r\n<div class=\"eb-notice-wrapper eb-notice-n911x\" data-id=\"eb-notice-n911x\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f <strong>Important<\/strong><\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">L&rsquo;enregistrement peut prendre jusqu&rsquo;\u00e0 <strong>45 jours<\/strong>. Commencez d\u00e8s maintenant pour \u00e9viter tout retard \u00e0 la douane !<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Loi de finances pour 2025 confirme la suppression de la repr\u00e9sentation fiscale ponctuelle pour les importations sous le r\u00e9gime douanier 42, un m\u00e9canisme largement utilis\u00e9 par les entreprises non europ\u00e9ennes, y compris celles du Royaume-Uni. Ce changement prendra effet le 31 d\u00e9cembre 2025, laissant aux entreprises concern\u00e9es quelques mois pour se pr\u00e9parer. Qu&rsquo;est-ce que [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":200900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[109],"tags":[777,779,631],"country":[272,270],"class_list":["post-200935","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-douane","tag-regime-42-00","tag-representation-fiscale-ponctuelle","tag-tva","country-france-fr","country-european-union-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La repr\u00e9sentation fiscale ponctuelle (r\u00e9gime 42 00) prend fin le 31\/12\/2025 | ASD Group Customs<\/title>\n<meta name=\"description\" content=\"\u00c0 partir de 2026, la repr\u00e9sentation fiscale ponctuelle prendra fin. 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