VAT fiscal representation enables a non-EU business to comply with French tax and VAT obligations without establishing a physical presence in France. When a foreign operator carries out transactions that fall within the scope of French VAT, such as selling goods, importing products, storing stock or providing services, a fiscal representative (or Tax representative) becomes the legally authorised intermediary responsible for ensuring full tax compliance.
This representation provides a structured and secure framework for interacting with the French tax authorities, ensuring that registrations, filings and supporting documentation are managed in accordance with local requirements. It allows foreign companies to operate in France with clarity and confidence, knowing that all VAT and tax obligations are handled by an accredited professional.
This section refers exclusively to VAT fiscal representation. It does not relate to the tax representative required for capital gains tax on French real estate.
Non-resident person ?
VAT & Tax Representative for Non-Residents in France
Non-resident business ?
VAT Fiscal Representation for UK and EU Businesses
When VAT Fiscal Representation Is Required
Fiscal representation is mandatory for any non-EU business engaged in operations that create a VAT liability in France. This includes local supplies of goods or services, import operations followed by domestic sales, the use of warehouses or consignment stock, and physical participation in trade fairs, exhibitions or short-term activities taking place in France.
Representation is also required when a non-EU operator incurs French VAT without being VAT-registered but wishes to reclaim this VAT under the 13th Directive. In all cases, the representative ensures that the foreign entity complies with French obligations, obtains a VAT number where necessary and fulfils all associated reporting requirements.
However, businesses established in countries that have signed a mutual administrative assistance agreement with France may be exempt from mandatory appointment. They may still appoint a fiscal representative voluntarily to simplify compliance (called a mandataire fiscal in french.)
EU VAT Representative Requirements
What the Fiscal Representative Does
The fiscal representative (or tax agent, where applicable) manages the full range of VAT-related obligations on behalf of the foreign business. This includes preparing and submitting the VAT registration file, obtaining identification numbers, and ensuring that invoicing practices and documentation comply with French tax legislation.
They prepare and file VAT returns according to the applicable filing frequency, complete EC Sales Lists and Intrastat declarations when required, and maintain accurate and up-to-date records.
As the official intermediary, the representative communicates directly with the French tax authorities, responds to requests during administrative reviews or audits, and prepares VAT refund claims where the business is eligible. Their role is to ensure full and ongoing compliance, from initial registration to day-to-day reporting.
Benefits/Obligations of Using a Fiscal Representative
Working with a fiscal representative offers significant operational and regulatory advantages. It reduces the risks associated with incorrect VAT treatment, incomplete documentation or late filings, which can lead to financial penalties or delays in commercial operations.
By delegating VAT compliance to an accredited intermediary, foreign businesses benefit from consistent monitoring of regulatory changes, a secure approach to cross-border flows and simplified administrative management. This support allows them to operate in France efficiently, without needing internal expertise in French VAT rules or maintaining direct contact with the tax authorities.
VAT Fiscal Agent in France: Understand Your Obligations with Confidence
VAT Registration
Any foreign business carrying out taxable operations in France must obtain a French VAT number. Registration generally requires proof of incorporation, identity documents for legal representatives, a description of the activities carried out in France and, where applicable, a mandate authorising the fiscal representative to act on behalf of the entity.
The registration process involves preparing the application file, submitting it to the relevant tax office and providing any additional clarification requested by the administration. Once the VAT number is issued, the business can operate legally in France and must comply with ongoing reporting obligations such as periodic VAT returns and, where appropriate, supplementary declarations.
How French Tax Online Helps
French Tax Online provides complete and structured support for Eu and non-EU businesses requiring VAT representation in France. We analyse your activities, determine your obligations, and manage all administrative formalities, from VAT registration to the filing of periodic declarations.
Our team reviews your documentation, ensures its compliance with French requirements and handles all exchanges with the tax administration on your behalf. With English-speaking specialists and a detailed understanding of international operations, we offer reliable, clear and secure assistance. You can conduct your activities in France with peace of mind, knowing that your VAT obligations are managed accurately and efficiently.
Contact Us
If you need VAT fiscal representation or personalised guidance on VAT compliance in France, our team is ready to assist you. We offer clear explanations, dedicated support and a structured approach tailored to your business and activities.
FAQ – VAT Fiscal Representation in France
Who needs a VAT fiscal representative in France?
Any business established outside the European Union must appoint a fiscal representative if it carries out taxable operations in France. This includes selling goods or services locally, importing products before resale, storing stock in France, or participating in trade fairs, exhibitions or construction projects. Non-EU operators seeking a VAT refund under the 13th Directive must also use a representative.
Is a VAT fiscal representative mandatory for EU businesses?
No. EU-based businesses do not have to appoint a fiscal representative. However, they may choose to work with a tax agent to simplify VAT registration and filings in France.
What is the difference between a tax agent and a fiscal representative?
A fiscal representative is mandatory for non-EU businesses and is legally responsible for the accuracy of VAT declarations submitted in France. A tax agent, on the other hand, assists EU businesses voluntarily without assuming joint liability. Only accredited professionals can act as fiscal representatives.
What does a VAT fiscal representative do exactly?
They manage VAT registration, prepare and file VAT returns, handle Intrastat and EC Sales Lists when required, verify the compliance of invoicing and documentation, and act as the official intermediary with the French tax authorities. They also manage administrative reviews, audits and VAT refund applications.
How long does it take to obtain a French VAT number?
Processing times vary, but it generally takes between two and six weeks depending on the complexity of the business, the completeness of the documents provided and the workload of the French tax office.
What documents are needed to register for VAT in France?
The tax office generally requires proof of incorporation, identification of the company’s legal director, the articles of association, details about the activity carried out in France, and a mandate authorising a French tax agent to act on behalf of the business. Depending on the type of operations, the authorities may request additional documents.
What operations trigger the obligation to register for French VAT?
Registration becomes necessary for activities such as local sales, imports followed by resale, holding stock or consignment stock in France, intra-Community supplies dispatched from France, exports from France, and certain services supplied to French clients or linked to French real estate.
What happens if a foreign business does not comply with VAT obligations in France?
Failure to comply may result in financial penalties, delays in import or export procedures, refusal of VAT deductions, interest charges or administrative controls. For non-EU entities, the appointed tax agent may also be held jointly liable for unpaid VAT.
Can a non-EU business reclaim French VAT without registering?
Yes, through the 13th Directive. The refund request must be submitted by an accredited French tax agent, who prepares the claim, organises the supporting documents and manages the exchange with the French tax authorities.
What if my country has a tax cooperation agreement with France?
Some non-EU jurisdictions benefit from mutual assistance agreements with France. In these cases, a foreign operator may not need a French tax agent. The situation must always be assessed according to the type of operations carried out.
What are the responsibilities of the tax agent?
The tax agent ensures compliance with French VAT rules, handles all communication with the French tax administration, prepares and submits declarations, and keeps documentation up to date. For non-EU operators, the agent may be jointly liable for VAT linked to the activities conducted in France.
How often must VAT returns be filed in France?
Most businesses file monthly returns. Depending on turnover and regime, quarterly or annual filings may apply. The tax agent confirms the appropriate reporting schedule based on the activities carried out in France.