{"id":202715,"date":"2025-08-28T08:13:09","date_gmt":"2025-08-28T06:13:09","guid":{"rendered":"https:\/\/asdgroupcustoms.com\/?p=202715"},"modified":"2026-02-03T17:16:03","modified_gmt":"2026-02-03T16:16:03","slug":"faq-impacts-de-la-suppression-de-la-representation-fiscale-ponctuelle-le-1-janvier-2026","status":"publish","type":"post","link":"https:\/\/asdgroupcustoms.com\/fr\/faq-impacts-de-la-suppression-de-la-representation-fiscale-ponctuelle-le-1-janvier-2026\/","title":{"rendered":"FAQ \u2013 En savoir plus sur les impacts de la suppression de la repr\u00e9sentation fiscale ponctuelle"},"content":{"rendered":"\n

\u00c0 partir du 1er janvier 2026, la repr\u00e9sentation fiscale ponctuelle ne sera plus autoris\u00e9e en France<\/a><\/strong>. Ce changement affecte principalement les entreprises \u00e9tablies hors de l’Union europ\u00e9enne, qui devront d\u00e9sormais s’enregistrer \u00e0 la TVA et remplir directement leurs obligations fiscales<\/strong>. La suppression de ce r\u00e9gime a des implications sur les proc\u00e9dures douani\u00e8res, notamment en ce qui concerne le choix entre les r\u00e9gimes douaniers 4000 et 4200, ainsi que pour la mise en place d’une repr\u00e9sentation fiscale permanente.<\/p>\n\n

L’\u00e9quipe d’experts d’ASD Group accompagne les entreprises tout au long de ces transitions, en g\u00e9rant toutes les formalit\u00e9s, y compris l’enregistrement et les d\u00e9clarations de TVA<\/strong>, en assurant la conformit\u00e9 et en guidant les entreprises \u00e0 travers le cadre juridique mis \u00e0 jour.<\/p>\n\n

Cette page FAQ fournit un aper\u00e7u complet des principaux changements, des recommandations pratiques et des orientations officielles de l’administration fiscale fran\u00e7aise, aidant les importateurs \u00e0 naviguer avec confiance dans les nouvelles exigences.<\/p>\n\n

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Quand la repr\u00e9sentation fiscale ponctuelle sera-t-elle supprim\u00e9e ?<\/h2><\/div><\/div>
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\u00c0 partir du 1er janvier 2026, la repr\u00e9sentation fiscale ponctuelle ne sera plus autoris\u00e9e<\/strong>. Cette mesure vise les entreprises non \u00e9tablies dans l’Union europ\u00e9enne, qui ne pourront plus utiliser la repr\u00e9sentation fiscale ponctuelle pour remplir leurs obligations fiscales en France.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Quelles seront les nouvelles obligations fiscales pour les importateurs ?<\/h2><\/div><\/div>
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\u00c0 partir du 1er janvier 2026, les entreprises non \u00e9tablies dans l\u2019Union europ\u00e9enne qui importent devront disposer de leur propre num\u00e9ro de TVA et soumettre leurs propres d\u00e9clarations fiscales<\/strong>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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La suppression de la repr\u00e9sentation fiscale ponctuelle a-t-elle un impact sur le r\u00e9gime douanier ?<\/h2><\/div><\/div>
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Non, la suppression de la repr\u00e9sentation fiscale ponctuelle n’affecte pas le r\u00e9gime douanier<\/strong>. Le r\u00e9gime 4000 (mise en libre pratique avec paiement de la TVA \u00e0 l’importation) et le r\u00e9gime 4200 (mise en libre pratique avec exon\u00e9ration de TVA sous r\u00e9serve d’une livraison intracommunautaire) restent pleinement applicables.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Quel r\u00e9gime douanier faut-il privil\u00e9gier apr\u00e8s la suppression de la repr\u00e9sentation fiscale ponctuelle ?<\/h2><\/div><\/div>
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\ud83d\udca1 <\/strong>Ce que nous recommandons chez ASD Group :Compte tenu de l’obligation de s’enregistrer \u00e0 la TVA en France, il est pr\u00e9f\u00e9rable d’utiliser le r\u00e9gime 4000. En effet, sous ce r\u00e9gime, la TVA est d\u00e9clar\u00e9e directement en France, tandis qu’avec le r\u00e9gime 4200<\/a>, l’op\u00e9ration est r\u00e9alis\u00e9e sous un r\u00e9gime de suspension de taxe, une situation beaucoup plus sensible pour les autorit\u00e9s douani\u00e8res et fiscales.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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La suppression de la repr\u00e9sentation fiscale ponctuelle a-t-elle un impact financier sur le r\u00e9gime 4000 ?<\/h2><\/div><\/div>
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Non, il n’y a pas d’impact financier. La France utilise le m\u00e9canisme d’autoliquidation de la TVA \u00e0 l’importation<\/a>, ce qui signifie que il n’y a pas de probl\u00e8mes de tr\u00e9sorerie ou de financement de la TVA pour les entreprises concern\u00e9es<\/strong>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Que pr\u00e9cise la communication officielle de l’administration fiscale fran\u00e7aise ?<\/h2><\/div><\/div>
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Voici un aper\u00e7u des points cl\u00e9s de la communication officielle de l’administration fiscale fran\u00e7aise, destin\u00e9e \u00e0 clarifier les obligations fiscales des importateurs.\u00ab\u00a0L’administration a accord\u00e9 une prorogation exceptionnelle de la repr\u00e9sentation fiscale ponctuelle<\/b>, par un rescrit publi\u00e9 au Bulletin officiel des finances publiques-Imp\u00f4ts le 14 mai 2025 (BOI-RES-TVA-000207), jusqu’au 31 d\u00e9cembre 2025 pour permettre aux entreprises concern\u00e9es \u00e9tablies hors de l’Union europ\u00e9enne (UE) de proc\u00e9der aux formalit\u00e9s rendues n\u00e9cessaires par la suppression de ce dispositif. Cette prorogation doit notamment permettre \u00e0 ces entreprises de proc\u00e9der \u00e0 la mise en place du mandat requis dans le cadre du dispositif du mandataire \u00e0 l’importation ou aux formalit\u00e9s d’immatriculation \u00e0 la TVA dans le cadre de la repr\u00e9sentation fiscale permanente pr\u00e9vue au I de l’article 289 A du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI).\u00a0\u00bb<\/em><\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Quels r\u00e9gimes douaniers un importateur hors UE peut-il utiliser ?<\/h2><\/div><\/div>
\n

Un importateur \u00e9tabli hors de l\u2019Union europ\u00e9enne peut choisir d\u2019utiliser le r\u00e9gime 4000<\/strong> ou le r\u00e9gime 4200<\/strong> avec son num\u00e9ro de TVA fran\u00e7ais<\/strong>. Toutefois, il est imp\u00e9ratif de r\u00e9aliser correctement les formalit\u00e9s de livraisons intracommunautaires (Intrastat<\/a>)<\/strong>, faute de quoi l\u2019exon\u00e9ration de TVA<\/strong> pourrait \u00eatre perdue. Les \u00e9quipes d\u2019ASD<\/strong> Group Customs vous accompagnent dans la gestion de ces formalit\u00e9s obligatoires.<\/p>\n<\/div><\/div><\/div>\n\n\n\n

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Quels services propose ASD Group dans ce contexte ?<\/h2><\/div><\/div>
\n

Nos \u00e9quipes d\u2019experts fiscaux chez ASD Group g\u00e8rent toutes les formalit\u00e9s, y compris l\u2019enregistrement \u00e0 la TVA<\/a>, les d\u00e9clarations fiscales mensuelles ou p\u00e9riodiques, ainsi que les d\u00e9clarations Intrastat.\u26a0\ufe0f Note : un seul repr\u00e9sentant est requis par entreprise, m\u00eame si plusieurs RDE (repr\u00e9sentants en douane enregistr\u00e9s) sont impliqu\u00e9s.<\/strong><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>\n\n

Pr\u00e9parez d\u00e8s maintenant votre enregistrement \u00e0 la TVA avec ASD Group !<\/h2>\n\n

\u00c0 partir du 1er janvier 2026, toutes les entreprises non europ\u00e9ennes doivent \u00eatre enregistr\u00e9es \u00e0 la TVA en France pour continuer \u00e0 importer.<\/p>\n\n

ASD Group peut vous accompagner pour l\u2019enregistrement \u00e0 la TVA afin de s\u00e9curiser vos op\u00e9rations d\u2019import-export au sein de l\u2019UE. Obtenir un num\u00e9ro de TVA fran\u00e7ais n\u2019est pas une contrainte : c\u2019est une r\u00e9elle opportunit\u00e9 de d\u00e9velopper votre entreprise en France !<\/p>\n\n

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\u26a0\ufe0f\u00a0Important<\/strong><\/div>
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Le processus d\u2019enregistrement peut prendre jusqu\u2019\u00e0 45 jours. Commencez d\u00e8s maintenant afin d\u2019\u00e9viter tout retard en douane !<\/div>
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CONTACTEZ NOS EXPERTS MAINTENANT !<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u00c0 partir du 1er janvier 2026, la repr\u00e9sentation fiscale ponctuelle ne sera plus autoris\u00e9e en France. Ce changement affecte principalement les entreprises \u00e9tablies hors de l’Union europ\u00e9enne, qui devront d\u00e9sormais s’enregistrer \u00e0 la TVA et remplir directement leurs obligations fiscales. 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