VAT Tax Representative in France: obligations and procedures

VAT tax representative: what does it mean?

In VAT matters, the tax representative (représentant fiscal) is a DGFiP-accredited agent who takes charge of all declarative obligations of a non-resident company with the French tax administration. They are not merely an administrative intermediary: they are jointly and severally liable for VAT payment alongside the company they represent, which gives the role significant legal weight.

This obligation is enshrined in Article 289 A of the French General Tax Code (CGI), which requires the appointment of a tax representative by any company established outside the European Union as soon as it carries out taxable transactions on French territory. Failure to comply exposes the company to penalties, blocking of its activities in France, and personal liability for its directors.

Which companies are required to appoint a VAT tax representative?

The obligation applies to any company established outside the European Union that carries out any of the following transactions on French territory:

• Sale of physical goods to French customers (individuals or businesses)
• Storage of goods in a warehouse located in France (including Amazon FBA, Cdiscount warehouses, etc.)
• Services whose place of taxation is France (under VAT territoriality rules)
• Import of goods into France followed by domestic delivery
• Real estate transactions subject to VAT (sale of new buildings, etc.)

This affects American, British (post-Brexit), Chinese, Canadian and Australian companies, as well as any entity domiciled in a country without a tax assistance treaty with France. Sellers on Amazon FBA, Cdiscount, Fnac Marketplace or any other marketplace with stock stored in France are particularly affected by this obligation.

VAT registration and returns: how does it work?

The process begins with the signing of a mandate agreement with an accredited tax representative. They assemble the VAT registration file and submit it to the French Tax Office for Foreign Companies (SIE Entreprises étrangères), located in Paris. The time to obtain the French intra-community VAT number is generally two to six weeks depending on the complexity of the file.

Once registered, the company must declare and pay the collected VAT at the frequency set by the tax administration: monthly if the annual VAT due exceeds €4,000, quarterly below that threshold. The tax representative files the turnover returns (form CA3), calculates the net VAT payable (VAT collected minus deductible VAT) and makes the payments.

Where there is a VAT credit (deductible VAT exceeding collected VAT), the tax representative can apply for a refund from the French tax administration, respecting the regulatory deadlines and thresholds. This refund procedure can be particularly advantageous for companies that import extensively into France.

Guides in this section

Find below all detailed guides on the VAT tax representative in France.

Frequently asked questions