When is the tax representative mandatory?
French law requires any company not established in France that carries out French VAT-taxable transactions to register fiscally and, depending on its country of origin, to appoint an accredited tax representative. Article 289 A of the CGI sets the legal framework.
The rule is binary: if your company is established in an EU member state or in a country that has concluded a mutual recovery assistance convention with France, you can register directly without going through a representative. In all other cases — the United States, the United Kingdom post-Brexit, China, Australia, the UAE, Canada, etc. — appointing an accredited tax representative is mandatory.
VAT obligations of a foreign company in France
A foreign company that carries out taxable transactions in France must:
- Register for French VAT with the Foreign Companies Tax Office (SIEE).
- Collect French VAT at the applicable rate (20% standard rate, 10% and 5.5% reduced rates).
- File periodic VAT returns (monthly or quarterly CA3 depending on turnover volume).
- Remit the VAT collected to the DGFiP within the legal deadlines.
- Retain and provide accounting records in the event of an audit.
If your company delivers goods stored in France (via a warehouse, a logistics operator, or a platform such as Amazon FBA), it is considered to be making sales on French territory, even if its registered office is abroad. French VAT is then due from the first euro.
| Country of establishment | Tax representative mandatory? | Simplification available |
|---|---|---|
| European Union (27 member states) | No | Direct registration |
| United Kingdom (post-Brexit) | Yes | None |
| USA, China, Australia… | Yes | None |
| Canada, Switzerland (convention signed) | No (VAT) | Direct registration |
Permanent establishment vs tax representative
These two concepts are often confused, but they cover very different legal realities. A permanent establishment for corporate tax (IS) purposes means a permanent presence in France: office, factory, construction site lasting more than 12 months, dependent agent… When a permanent establishment is recognised, the foreign company is liable for French corporate tax on the profits attributable to it.
The accredited tax representative, on the other hand, operates solely in the VAT sphere. Their appointment does not create a permanent establishment. The same company can therefore have a VAT tax representative in France (for its sales) without being subject to French corporate tax — as long as it does not have a sufficient physical presence to constitute a permanent establishment.
How to proceed: registration steps
For a non-EU foreign company to be properly registered for VAT in France, here are the steps to follow:
- Step 1 — Choose an accredited tax representative: compare professionals according to their speciality and the nature of your transactions (e-commerce, real estate, services…).
- Step 2 — Appoint the representative: sign a representation mandate and pay the bank guarantee required (generally proportional to the estimated VAT amount).
- Step 3 — Prepare the registration file: certificate of incorporation or equivalent translated and apostilled, articles of association, proof of taxable transactions in France, copy of the representation mandate.
- Step 4 — Submit the file to the SIEE: the Foreign Companies Tax Office processes the application and issues the French intra-community VAT number (FR + 11 digits).
- Step 5 — Start filing returns: your tax representative will file the CA3 returns and remit VAT on your behalf.
The safest solution is to entrust your fiscal representation to an accredited professional. Consult our list of accredited tax representatives in France to find the provider suited to your situation.