Reference guide — updated 2026

Tax Representative in France

The reference information site dedicated to fiscal representation in France. Legal obligations, VAT, real estate, e-commerce : everything you need to know as a non-resident or foreign company.

Understand the obligations Find a representative
289 A
Article of the CGI governing the obligation
€150k
Real estate capital gain threshold
83
Pages of guides and resources
2026
Up-to-date information

Everything you need to know about tax representation

Choose your situation to access the guides tailored to your case.

Understanding the tax representative

Definition, role, legal obligations, costs and procedures for appointing a tax representative in France.

Read the guide

VAT & fiscal representation

Non-EU companies, VAT registration, returns, refunds, OSS One-Stop-Shop and Brexit.

View VAT guides

Real estate & non-residents

Selling property in France, capital gains, the €150,000 threshold, foreign SCI and LMNP.

Real estate guide

E-commerce & marketplaces

Amazon FBA, marketplace sellers, dropshipping, IOSS and warehousing in France for foreign companies.

E-commerce guide

By country of origin

Country-specific guides: United Kingdom, United States, Switzerland, Morocco, UAE, China and more.

Choose my country

Obligations & penalties

Risks of not having a tax representative, penalties, regularisation and legal alternatives.

Understand the risks

Who needs a tax representative in France?

Three main situations trigger the obligation or the benefit of appointing an accredited tax representative.

Non-EU companies Any company established outside the EU that is liable for VAT in France must appoint an accredited tax representative (Article 289 A of the French General Tax Code — CGI). This obligation is strict and applies from the very first taxable transaction in France.
Non-resident individuals selling property in France If you reside outside the EU and your real estate capital gain exceeds €150,000, you must appoint an accredited tax representative. Without one, the notary cannot proceed with the sale.
E-commerce sellers and marketplaces (Amazon, Cdiscount…) Sellers established outside the EU who store goods in France or carry out taxable sales must register for French VAT, often through a tax representative.
Check whether you are affected

Accredited Tax Representatives — Selection 2026

Our list of tax representatives accredited by the French Tax Authority (DGFiP), selected for their expertise and reliability.

Recommended 2026
1

FiscalRep France

No.1 — Recommended

DGFiP-accredited tax representative. VAT specialist for non-EU companies and real estate transactions. Full handling of formalities and tax filings.

Speciality: VAT · Real Estate · E-commerce

View offer
2

Bestfiscal Conseil

International expert

Accredited firm for over 15 years. Recognised expertise for international companies, Amazon FBA sellers and non-resident property owners in France.

Speciality: VAT · Marketplaces · Non-residents

View offer
3

RepFisc Pro

Digital solution

100% paperless platform. Multilingual interface, online tracking of your VAT returns. Ideal for e-commerce and marketplace sellers.

Speciality: E-commerce · Marketplaces · Startups

View offer
View the full list and selection criteria

Frequently asked questions about the tax representative

A tax representative (représentant fiscal) is a person or company established in France that acts on behalf of a foreign entity to fulfil its French tax obligations (VAT, real estate capital gains, etc.).
Companies established outside the European Union that are liable for VAT in France are in principle required to appoint an accredited tax representative (Article 289 A of the French General Tax Code — CGI). Non-resident individuals selling a property in France with a capital gain exceeding €150,000 may also be subject to this requirement.
The cost varies depending on the complexity of the operations and the service provider chosen. For VAT fiscal representation, fees typically range from €100 to €500 per month. For a property sale, fees are often charged as a flat rate.
No. Since 2002, companies established in another EU member state are not required to appoint a tax representative in France. They may, however, voluntarily choose one or use the OSS One-Stop-Shop.
The tax representative (représentant fiscal) is jointly and severally liable for the tax debts of the company they represent. The tax agent (mandataire fiscal) merely acts as an intermediary without incurring personal liability. This distinction is important for non-EU companies linked to France by a tax treaty.
All questions →

Do you need an accredited tax representative ?

Browse our list of tax representatives accredited by the French Tax Authority (DGFiP). Compare specialities, get a quote and secure your tax obligations in France.

View the list 2026 How to choose wisely?