By country — China

Tax Representative in France for Chinese Businesses and Residents

Chinese company exporting to France, marketplace seller, or Chinese resident who owns property in France: here are your French tax obligations and how to meet them.

Context: Chinese businesses in France

China is one of the world's leading suppliers of consumer goods, and Chinese businesses have a significant presence in the French market, whether through platforms such as Amazon, direct online stores (AliExpress, Shein, Temu…) or import-export operations. Since 2026, VAT rules have been substantially tightened: marketplaces are now jointly liable for collecting VAT, but this does not release sellers from their own obligations.

As China is not a member of the European Union, all Chinese entities with taxable transactions in France are subject to Article 289 A of the French General Tax Code, which requires the appointment of a fiscal representative accredited by the French Tax Authority (DGFiP).

Fundamental rule As soon as a Chinese entity stores goods in France, sells directly to French consumers without going through a jointly liable marketplace, or carries out B2B transactions without reverse charge, it must register for French VAT through a fiscal representative.

VAT obligations for Chinese companies

A company established in China must appoint a fiscal representative in France in several situations:

  • Storage of goods in France (own warehouse, 3PL logistics provider, Amazon fulfilment)
  • Imports into France followed by local sales (obligation to pay import VAT then VAT on the sale)
  • Direct sales to French consumers without a jointly liable intermediary
  • Taxable services in France (e.g. B2C digital services above the OSS threshold)

The accredited fiscal representative handles registration with the SIEE (Service des Impôts des Entreprises Étrangères in Paris), obtains the VAT number, and then files CA3 returns on behalf of the Chinese company.

E-commerce and marketplaces: specific cases

The e-commerce VAT rules that came into force in July 2021 changed the allocation of responsibilities. For sales via Amazon, Cdiscount or Fnac, these platforms became jointly liable for collecting VAT on B2C sales under €150 from outside the EU. However:

  • For direct sales (own shop, merchant website): a fiscal representative remains mandatory
  • For storage in France (Amazon FBA with local warehouse): VAT on B2B sales and stock movements must still be declared through the fiscal representative
  • For B2B services (software, subscriptions, SaaS sold to French businesses): reverse charge applies on the client's side, but registration may still be required
Practical example A Shenzhen company manufactures electronic accessories and stores them in an Amazon warehouse in Lyon to fulfil its Amazon France FBA orders. Even if Amazon collects VAT on sales to consumers, the company must be registered for French VAT through a fiscal representative for intra-Community stock movements and any B2B sales.

Chinese residents and real estate in France

A Chinese resident who owns property in France is subject to French taxation on rental income and on the capital gain on a disposal. The capital gains tax rate is 26.5% for non-EEA residents (19% income tax rate + 7.5% solidarity levy), to which additional social levies may be added depending on applicable treaties.

Appointing an accredited fiscal representative is mandatory when the capital gain exceeds €150,000. For sales below this threshold, the notary can withhold the tax directly. The Franco-Chinese tax treaty may reduce the overall tax burden, but does not remove the representation obligation.

Important point Without a fiscal representative on a property sale generating a capital gain above €150,000, the notary cannot release the funds. The sale may be blocked or delayed, causing significant contractual penalties.

To find a fiscal representative experienced in Franco-Chinese matters, consult the list of DGFiP-accredited fiscal representatives.

Appointing your tax representative: practical steps

The procedure follows the standard steps applicable to any non-EU entity:

  • Select an accredited representative: verify their DGFiP approval and experience with Chinese entities (language skills, knowledge of Chinese legal structures)
  • Assemble the file: articles of association translated into French, extract from the Chinese business register (营业执照), bank details, mandate letter
  • Submit the registration application: to the SIEE, average processing time 4 to 8 weeks
  • Obtain the VAT number: to be stated on all invoices and customs declarations for imports into France

Frequently asked questions

Yes. As soon as a Chinese company stores goods in France (Amazon FBA, 3PL warehouse) or makes sales to French customers, it is subject to French VAT and must appoint a fiscal representative accredited by the French Tax Authority (DGFiP). Article 289 A of the French General Tax Code (CGI) applies to all non-EU entities.
No. The Franco-Chinese treaty deals with double taxation on income and assets, but does not remove the fiscal representation obligation for VAT. The two sets of regulations are separate and independent of each other.
Yes, on a sale if the capital gain exceeds €150,000. In that case they must appoint an accredited representative before the deed is signed. For rental income, the property income regime applies with an annual return.
Generally required: the company's articles of association translated into French and apostilled, an extract from the Chinese business register, the company's bank details and the signed mandate with the fiscal representative. Your representative assembles and submits the file to the SIEE.
Official sources impots.gouv.fr — BOFiP — douane.gouv.fr

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?