When can the tax representative be avoided?
Whether an accredited tax representative is truly mandatory or whether an alternative exists depends on two factors: your company's country of establishment (or your country of residence) and the nature of the transactions carried out in France.
The general principle established by Article 289 A of the CGI is clear: only companies established outside the European Union and in countries that have not signed a mutual assistance convention with France are required to appoint an accredited tax representative. For others, legal alternatives exist, but they do not always cover all situations.
The OSS/IOSS One-Stop Shop: scope and limits
Since July 2021, the European VAT One-Stop Shop (OSS) and its import counterpart (IOSS — Import One Stop Shop) offer significant simplification for e-merchants. But their scope is often overestimated:
- Union OSS: allows EU companies to declare VAT on intra-EU B2C sales from a single member state. It does not cover sales from stock held in a member state (which remain subject to local VAT).
- Non-Union OSS: reserved for companies not established in the EU for their B2C service supplies to EU consumers. It does not cover sales of goods.
- IOSS: allows VAT to be declared on imports of goods valued below €150 sent directly to the final EU consumer. It does not cover goods stored in the EU before sale.
In practice, if you use a logistics warehouse in France (Amazon FBA, Cdiscount Fulfillment, independent 3PL), you cannot use OSS or IOSS instead of a local VAT registration and, if you are non-EU, an accredited tax representative.
Direct registration for EU companies
Companies established in a European Union member state have been able, since the transposition of Directive 2006/112/EC, to register for French VAT directly with the Foreign Companies Tax Office (SIEE), without going through an accredited tax representative.
This direct registration allows them to collect and declare French VAT in their own name. It is suited to companies that:
- Store and sell goods in France from a local warehouse.
- Make intra-community acquisitions taxable in France.
- Provide services for which French VAT is owed by the supplier (B2C).
Direct registration entails the same reporting obligations as a French taxpayer, however: filing periodic CA3 returns, remitting VAT within deadlines, archiving supporting documents. Without a tax representative, the company manages these obligations alone, which requires detailed knowledge of French regulations.
Comparison table by situation
This table summarises the options available depending on your country of establishment and the nature of your transactions in France:
| Situation | Tax representative mandatory? | Alternative available |
|---|---|---|
| EU company — B2C online sales | No | Union OSS |
| EU company — stock in France | No | Direct registration |
| Non-EU company — stock in France | Yes | None |
| Non-EU company — import < €150 B2C | No | IOSS |
| Non-resident individual — capital gain < €150k | No (law) | Representative recommended |
| Non-resident individual — capital gain > €150k | Yes | None |
If, after analysis, your situation requires an accredited tax representative, consult our list of accredited tax representatives in France to find the professional suited to your case.