Managing French VAT from abroad can be challenging. At French Tax Online, we guide non-EU businesses and foreign investors through the process so that every obligation becomes clear, structured and easy to follow.
If you import goods, store products in France, sell to French customers or carry out operations that fall under French VAT rules, appointing a fiscal agent may be a legal requirement. Our team reviews your situation, handles the formalities and ensures that your compliance is fully secured.
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This role should not be confused with a VAT-specific representative. In France, depending on the type of tax obligation, the appointed professional may act as a general tax representative (“mandataire fiscal”) rather than a VAT-dedicated representative.
VAT Fiscal Representation Services in France
Who Needs a Fiscal Representative in France?
Not all foreign businesses must appoint a fiscal representative, but for many non-EU companies, the requirement is mandatory. Determining whether your activity falls under this obligation is the essential first step.
Non-EU Businesses
Companies established outside the European Union usually need a fiscal representative when their operations are subject to French VAT. This includes situations such as importing goods, storing stock in France, delivering products to French customers, providing taxable services, or selling online to French consumers.
Exceptions
Some non-EU countries benefit from a mutual assistance agreement with France. Businesses based in these jurisdictions are exempt from appointing a representative, even when they carry out taxable operations (e.g., Australia, Norway, Iceland, South Korea, Mexico, etc.).
Even when a fiscal representative is not legally required, businesses may still appoint a tax agent (“mandataire fiscal”) on a voluntary basis to simplify French VAT compliance.
EU-Established Businesses
Companies established within the EU do not require a fiscal representative. However, they remain fully responsible for French VAT compliance, including registration when necessary, periodic VAT returns, and Intrastat/ESL reporting. Many still appoint a tax agent (“mandataire fiscal”) on a voluntary basis to simplify procedures. Unlike non-EU representation, this is optional and does not transfer legal liability to the agent.
VAT Fiscal Representation for UK and EU Businesses
What Are the Obligations of a Fiscal Representative?
A fiscal representative acts as the authorised link between your company and the French tax authorities. Their mission is to ensure that all French VAT obligations tied to your activity are completed accurately and on time.
In practice, the representative handles VAT registration, prepares and submits VAT returns, pays any VAT due, and verifies the accuracy of all declarations, including Intrastat and ESL when applicable.
Their work also includes maintaining complete and compliant accounting records for your French operations-such as invoices, supporting documents and transaction details-which may be requested during a tax inspection. Because the representative often assumes joint liability under French law, they must ensure that every figure and document submitted is reliable.
They also act as your single point of contact for the French administration, managing questions, clarification requests or tax audits. Their goal is to secure your VAT position, prevent compliance issues and reduce the risk of penalties.
In short, a fiscal representative ensures that your French operations run smoothly and remain fully compliant from start to finish.
In France, this joint liability applies strictly to representatives appointed for non-EU businesses.
When Do You Need to Register for VAT in France?
A foreign business becomes liable for French VAT as soon as its activity creates a taxable presence in France. This can happen even without a branch, employees or physical establishment. VAT registration is required whenever commercial operations are carried out on French territory-such as importing goods, holding stock, delivering products in France or providing services deemed taxable under French rules.
For e-commerce sellers, registration may be triggered when goods are stored in France for faster fulfilment or when sales to French consumers reach the threshold that shifts taxation to France. Service providers may also become liable if the nature of the service places the point of taxation in France, even if the company operates entirely from abroad.
Because French VAT rules combine territorial criteria, thresholds, customs obligations and sector-specific exceptions, identifying the exact moment to register can be complex. Many businesses only become aware of the requirement after a notice from the tax authorities or inconsistencies in customs filings. A proper assessment helps avoid delays, missed returns and retroactive penalties.
The need for registration depends on the type, structure and scale of your operations. At French Tax Online, we review your activity quickly and clearly so you can register at the right time and operate in France with confidence.
EU VAT Representative Requirements
How to Appoint a Fiscal Representative in France
Appointing a fiscal representative starts with an assessment of your activities in France to determine whether representation is required and what responsibilities will apply. This assessment also determines whether you require a mandatory fiscal representative (non-EU cases) or can proceed with a voluntary tax agent appointment. Once this review is complete, the foreign company signs a written mandate authorising the representative to act on its behalf. The mandate identifies both parties, outlines the duties assigned and specifies when the appointment takes effect.
After the mandate is in place, the representative prepares and submits the VAT registration file to the French tax authorities. This step involves collecting legal documents, confirming the nature of your operations and ensuring that all information meets administrative standards. Once the authorities approve the file, your French VAT number is issued, and ongoing VAT compliance begins.
Throughout the process, the representative acts as your main point of contact, guiding you through each step and ensuring that nothing is overlooked. For businesses unfamiliar with French procedures, this support prevents delays, reduces errors and minimises the risk of non-compliance. At French Tax Online, we manage the entire process for you so you can focus on your operations while we handle the administrative requirements.