At French Tax Online, we ensure that non-EU companies remain fully compliant with French VAT rules when operating in France. Our mission is to simplify every VAT obligation you may face-registration, reporting, documentation and communication with the French tax authorities.
We review your activities, confirm which obligations apply, secure the necessary VAT identification, and ensure that your invoicing, records and filings meet French and EU standards. Once your operations are active, we oversee all deadlines, monitor regulatory requirements and act as your authorised point of contact with the administration.
Our goal is simple: provide a reliable, secure and transparent VAT framework that allows your business to operate in France without navigating the complexity of local tax procedures.
Need a VAT Fiscal Agent in France ?
When Appointment Is Required (EU vs Non-EU Businesses)
This requirement depends primarily on where the business is established and on the type of operations carried out in France.
Non-EU businesses must appoint a French-accredited fiscal representative (mandataire fiscal) whenever they carry out taxable activities in France, such as selling goods, importing before resale, holding stock or participating in construction or installation work.
Some non-EU jurisdictions benefit from mutual assistance agreements with France, which may remove the requirement in certain cases. EU-based companies, on the other hand, can register directly with the French tax office but must manage all VAT obligations themselves. Although the obligation may be lifted, non-EU companies can still appoint a fiscal representative voluntarily to simplify VAT compliance.
Determining whether the appointment is mandatory therefore requires a clear assessment of the planned operations and their VAT position under French law.
Non-resident business ?
VAT Fiscal Representation for UK and EU Businesses
Country-Specific Variations
Although EU VAT rules follow a common framework, each Member State applies its own administrative procedures. France is no exception: the documentation required for registration, the deadlines for filings and the level of scrutiny can differ significantly from those in other EU jurisdictions.
Some countries impose additional guarantees for non-EU operators, while others require specific formats for returns, local correspondence addresses or detailed supporting documentation.
Understanding these variations is essential for businesses operating across multiple EU markets. French Tax Online ensures that all French-specific requirements are identified and handled correctly, preventing delays, blocked imports or compliance issues.
Key Documents Required
To register for VAT in France, foreign businesses must provide a set of documents that confirm their legal existence, structure, and the nature of their activities. The exact list may vary depending on the country of establishment and the operations carried out, but several core documents are systematically required.
Authorities generally request proof of incorporation, such as a recent certificate of registration, along with the company’s articles of association. Identification documents for the person authorised to act on behalf of the business are also needed, as well as a clear description of the activities planned in France-whether the business is selling goods, importing products, holding stock or providing services.
In addition, supporting documents related to contracts, commercial flows or logistical arrangements may be required to justify the VAT position. When a foreign business relies on French Tax Online to handle its obligations, a formal mandate is included in the file, allowing us to complete all procedures and communicate with the administration on your behalf.
Because French tax offices can request additional documentation depending on the complexity of the operations, preparing a complete and coherent file from the outset is essential. Our team ensures that all documents are correctly compiled, translated when necessary, and structured to meet French administrative standards, reducing processing delays and securing a smooth VAT registration.
Risks of Non-Compliance
Foreign businesses operating in France face significant exposure if their VAT obligations are not handled correctly. Errors in registration, reporting or invoicing can lead to immediate penalties, interest charges and, in some cases, the suspension of operations. French tax authorities apply strict controls, and any inconsistencies-whether in documentation, declared amounts or transaction flows-may trigger audits or requests for clarification.
Non-compliance can also disrupt logistics. Imports may be blocked at customs if the required VAT identification is missing or incorrect, delaying deliveries and affecting customer relationships. Incorrectly issued invoices can result in denied VAT deductions, forcing the business to absorb additional tax costs. For non-EU operators, French law may also extend liability to the local intermediary when acting as a fiscal representative (mandataire fiscal), which increases the level of scrutiny applied to each file.
Beyond financial and operational consequences, non-compliance affects compliance records, making future interactions with the tax office more complex. A business that fails to meet its VAT obligations may be required to justify past operations, correct errors over several years, or provide additional guarantees before continuing activities.
French Tax Online helps prevent these risks by ensuring that all procedures, filings and documents meet the required standards from the outset. Our proactive monitoring and precise handling of administrative steps significantly reduce exposure to penalties, delays or corrective actions, enabling your business to operate in France with confidence.
VAT Fiscal Representation Services in France
Why It Matters / Benefits
Working with a French-based French tax/VAT specialist provides a structured, predictable and fully supervised compliance environment for your operations in France. You benefit from a clear framework that translates complex French VAT rules into straightforward, actionable requirements adapted to your business model.
Our support gives you direct access to local expertise, ensuring that every procedural step is handled correctly from the outset. This includes consistent application of French VAT rules, precise reporting, and smooth integration of VAT requirements into your supply chain or commercial processes. The result is a more efficient organisation, with administrative tasks streamlined and handled on your behalf.
Beyond operational clarity, partnering with our team enhances the quality and reliability of your VAT management. You gain a single point of contact in France, English-speaking specialists who understand international business structures, and a service designed to align compliance with your commercial objectives. This allows you to operate with confidence, maintain continuity in your activities and focus on developing your presence in the French market.
How We Work in Practice
1. Initial Analysis
We examine your business model, supply flows and planned activities in France to determine the exact VAT obligations that apply.
2. VAT Registration
We prepare the full registration file, compile and structure all required documents, submit the application to the competent tax office and manage follow-up questions until your VAT number is issued.
3. Ongoing Filings
Once registered, we prepare and file your periodic VAT returns, Intrastat declarations and EC Sales Lists. Each submission is reviewed to ensure accuracy and full compliance.
4. Documentation Checks
We verify invoicing, contracts and supporting documents to ensure they meet French legal requirements and reflect the correct VAT treatment.
5. Communication With Tax Authorities
We act as your direct point of contact with the administration, respond to information requests, manage audits and handle any administrative exchanges.
6. VAT Refund Procedures
If you incur French VAT without being required to register, we prepare refund applications under the 13th Directive and manage the full process until completion.
Contact Us
If your business is planning operations in France or already incurs French VAT, our team is ready to guide you through every stage of your obligations. Whether you need help determining whether registration is required, preparing a compliance strategy, or managing ongoing filings, we provide clear explanations and efficient handling tailored to your activity.
You can request a consultation at any time to review your situation, clarify your VAT position and outline the steps needed to comply with French rules. Our experts will analyse your flows, identify the relevant obligations and manage all administrative procedures on your behalf.
French Tax Online offers responsive support, transparent communication and a service designed for international operators seeking a reliable partner in France.
VAT & Tax Representative for Non-Residents in France
FAQ – EU VAT Representative Requirements
Do all non-EU businesses need a fiscal representative (mandataire fiscal) in France?
Not always. The requirement depends on the country of establishment and on the type of activities carried out in France. Countries that have a mutual assistance agreement may be exempt, but operations such as imports or stock held locally generally still trigger the obligation.
Does obtaining a VAT number create a permanent establishment?
No. Having a VAT number does not create a permanent establishment. It only enables the business to meet VAT obligations linked to its operations in France.
How long does it take to obtain a VAT number in France?
Processing times vary but generally range from 1 to 4 weeks, depending on the quality of documents, complexity of operations and the tax office’s workload.
Can my company operate in France before receiving the VAT number?
You may sign contracts or prepare logistics, but you cannot issue VAT invoices or import goods under your VAT number until it is assigned.
Is a financial guarantee required for non-EU businesses when appointing a fiscal representative?
Some non-EU companies may need to provide a guarantee depending on their country of establishment and the nature of their activities. This is assessed case by case.
Which operations always require a VAT number in France?
Examples include:
- Importing goods
- Holding stock or consignment stock
- Distance selling from France
- Local sales
- Certain services linked to French territory or real estate
Can an EU company voluntarily appoint a tax agent (mandataire fiscal)?
Yes. EU-established companies may manage VAT obligations themselves but often rely on a local specialist to simplify procedures, filings and administrative steps.
Does the tax office accept documents in English?
Some documents may require translation into French. Whether this is needed depends on the type of file and the authority’s request.
What declarations do you handle besides VAT returns?
We also prepare:
- Intrastat (DEB/EMEBI)
- EC Sales Lists
- 13th Directive refund claims
- Documentation reviews for imports, exports and stock movements
What happens if the tax office asks for additional information?
We manage the entire exchange on your behalf. You stay updated, but we handle the communication, explanations and supporting documents.
How long must VAT records be kept in France?
VAT documentation must generally be retained between 6 and 10 years, depending on the type of records.
Can you help if filings are late or contain errors?
Yes. We assist with:
- retroactive filings
- corrections
- regularisation of past errors
- preparing documentation for audits
Are digital platforms or online sellers concerned by these rules?
Yes. Marketplace sellers, dropshippers and platforms storing goods in France are subject to local VAT obligations, including OSS/IOSS scenarios.
Can a company have more than one VAT number in France?
In most cases, a business receives one VAT number. Exceptional legal structures may require a specific assessment.