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FREQUENTLY ASKED QUESTIONS/VAT - When and how do I appoint a tax representative in France?/

Entrepreneurs

When and how do I appoint a tax representative in France?

The obligation to appoint a tax representative depends on where the headquarters of your company is located.

You don't have to appoint a tax representative if your company's headquarters is located in one of these areas: any European Union country, Aruba, Australia, Azerbaijan, Curaçao, Georgia, Ghana, Greenland, Faroe Islands, Iceland, India, Japan, Mauritius, Mexico, Moldova, New Zealand, Norway, French Polynesia, Republic of Korea (South Korea), Saint Barthelemy, Saint Martin, Sint Maarten, South Africa, , Tunisia and Ukraine.

If your headquarters is located in any other country than those mentioned above, you are required to appoint a tax representative in France.

You can appoint a tax representative if you comply with the following obligations:

  • He or she is registered at the tax authorities in France: the tax representative be subject to the payment of French VAT.
  • He/she must have good fiscal morality
  • He/she must have the headquarters of his activity in France or at least have a permanent establishment there.
  • You can only appoint one representative for all the operations carried out by your company in France.

The appointment of your tax representative must be accredited in advance by the tax authorities: your representative must send a written request to the tax authorities, to which your appointment and your representative's acceptance must be attached. Your representative will then be notified whether or not his accreditation has been granted.

alf assists you in registering your company with VAT and managing your VAT paperwork, which includes appointing a tax representative. To discover our offer, please visit our page dedicated to your VAT paperwork.

 

Read more:

A clear introduction to VAT

Why resort to a tax agent?

What does a tax representative do?

The various french VAT rates applicable to goods and services