Tax representative — United Kingdom

Tax Representative in France for UK Residents and Businesses

Since Brexit, British businesses and residents with fiscal obligations in France are subject to the same rules as third countries. This guide explains what has changed and what you need to do.

The impact of Brexit on your French tax obligations

On 31 December 2020, the United Kingdom officially left the European single market. From a tax perspective, the consequences were immediate: the UK became a third country to the European Union, on the same footing as the United States, China or Canada. This change in status upended the obligations of British businesses and residents with activities or assets in France.

Before Brexit, a UK company did not need to appoint an accredited fiscal representative to register for VAT in France: it could deal directly with the Service des Impôts des Entreprises Étrangères. Since 1 January 2026, that route is closed to it. The fiscal representation obligation set out in Article 289 A of the French General Tax Code (CGI) now applies in full.

The Franco-British tax treaty remains in force The tax treaty between France and the United Kingdom (to avoid double taxation on income) was not affected by Brexit. It continues to apply to income and inheritance taxes. However, it does not cover VAT.

UK businesses: new VAT obligations in France

Any UK company (Ltd, LLP, PLC…) carrying out VAT-liable transactions in France must now:

  • Appoint a fiscal representative accredited by the French Tax Authority (DGFiP) before any taxable transaction
  • Register for VAT in France through that representative
  • File periodic VAT returns (CA3)
  • Arrange or have arranged a bank guarantee if required by the tax authority

The most affected sectors are e-commerce (sale of goods stored or dispatched to France), B2C service provision, construction and real estate works, and distribution of digital content to French consumers.

Type of UK activity in FranceMain obligationTax representative required?
E-commerce (goods stored in France)VAT on sales + import VATYes — mandatory
B2B services to French businessesReverse charge by the clientNo (in principle)
B2C services to French consumersFrench VAT to collectYes — mandatory
Construction works in FranceVAT on worksYes — mandatory

British residents: real estate and rental income in France

For British individuals residing in the United Kingdom who own property in France, the rules are different but equally important. Unlike corporate VAT obligations, the tax representative requirement for individuals is linked to the amount of the taxable capital gain realised on a sale.

In practice, if the net taxable capital gain on the sale of your French property exceeds €150,000, you must mandatorily appoint an accredited fiscal representative. This representative calculates the tax due (19% capital gains tax + the 7.5% solidarity levy for UK residents), declares it and remits it to the tax authority. Despite Brexit, British residents affiliated to the UK social security system remain exempt from CSG and CRDS under the EU-UK withdrawal agreements (confirmed by impots.gouv.fr and BOFiP BOI-RFPI-PVINR-20-20): they pay only the 7.5% solidarity levy, not the full 17.2% (18.6% since 1 January 2026, subject to confirmation by the French tax authorities) social levies that apply to residents of true third countries.

Practical example A British couple living in London owns an apartment in Paris that they bought for €200,000 in 2010 and sell for €450,000 in 2026. The gross capital gain is €250,000. After allowances for length of ownership, the net taxable capital gain exceeds €150,000. They must appoint an accredited fiscal representative before signing the deed of sale at the notary's office.

Appointing a tax representative from the UK: the steps

The procedure is similar for businesses and individuals, with a few nuances. For a UK company, the fiscal representative assembles a file including the company's articles of association, a recent Companies House extract, and a power of attorney. For an individual, identity documents and transaction supporting documents are generally sufficient.

The fiscal representative then submits the file to the Service des Impôts des Entreprises Étrangères (SIEE) or the Tax Office with jurisdiction over real estate transactions. They become your sole point of contact with the French tax administration and assume joint and several liability for the payment of taxes due.

Watch out for deadlines The appointment of a tax representative must take place before the taxable transaction occurs: before the first delivery of goods in France for a business, before the notarial deed is signed for a property sale. Any after-the-fact regularisation is more complex and may result in late-payment penalties.

To find a fiscal representative specialising in British cases, see our list of DGFiP-accredited fiscal representatives. Some professionals are well-versed in post-Brexit specificities and regularly act for UK clients.

Frequently asked questions

Yes. Before Brexit, UK businesses benefited from EU-established company status and did not need to appoint an accredited fiscal representative for their French VAT obligations. Since 1 January 2021, the United Kingdom is a third country. Any UK business with VAT obligations in France must now mandatorily appoint a fiscal representative accredited by the French Tax Authority (DGFiP).
No. The tax representative obligation applies to individuals and legal entities who are tax-resident outside France. A British national residing in France and paying taxes there is treated like any French tax resident. The obligation only applies to non-resident British nationals who have taxable income or transactions in France (property sale, rental income, commercial activity).
Yes. The Franco-British tax treaty of 1968 (as revised) remains in force after Brexit. It governs double taxation on income and wealth. However, this treaty does not exempt UK businesses from their French VAT obligations or from appointing an accredited fiscal representative for VAT-liable transactions.
Yes, if the net taxable capital gain exceeds €150,000. Below this threshold, a tax representative is not legally required but may be recommended. The notary can withhold the tax due directly from the sale price if no representative is appointed. Above the €150,000 threshold, the notary will mandatorily require an accredited fiscal representative to be designated.
A UK company must appoint a fiscal representative accredited by the French Tax Authority (DGFiP), who assembles the registration file with the Service des Impôts des Entreprises Étrangères (SIEE) in Paris. The file includes the company's articles of association, a recent Companies House extract, and a power of attorney. Registration takes 4 to 6 weeks. Once registered, the company receives a French VAT number (FR + 11 digits).
Official sources — impots.gouv.fr — BOFiP — Gouvernement.fr — Brexit consequences — GOV.UK — VAT in France

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?