Practical Cases: VAT Tax Representative in France — Real Examples
To understand whether you need a VAT tax representative in France, nothing beats real-world examples. Here are the most common situations, with a clear answer for each case.
Case 1 — Non-EU e-commerce seller
This is the most common case encountered by French tax authorities. A company established outside the EU — whether American, Australian, Japanese or Canadian — sells physical products to French customers. Depending on how it operates, its obligations differ.
Example: US Shopify store shipping from the United States
A Texas-based company sells handcrafted jewellery online, shipping to French customers from its US stock. Its shipments are under €150 per parcel. It can use the IOSS (import one-stop shop) regime without appointing a tax representative. If parcels exceed €150, VAT is collected at importation and it must register for French VAT with an accredited tax representative.
Example: Amazon FBA seller (stock in France)
A Korean company sends its goods to the Amazon warehouse in Bretigny-sur-Orge (France). As soon as the products enter French territory, VAT registration is mandatory along with the appointment of an accredited tax representative. Use of the OSS is not possible in this case.
Case 2 — Digital service provider
VAT rules on services depend on the nature of the customer (B2B or B2C) and the provider's place of establishment. Non-EU companies must clearly distinguish between these two situations before determining whether a tax representative is required.
B2B: The French customer is a VAT-registered taxable person. It is the customer who self-assesses the VAT. The foreign provider has no French VAT obligations, so no tax representative is required.
B2C: The customer is a French private individual. French VAT is owed by the foreign provider. If its volume exceeds €10,000 annually across the EU, the OSS may apply — without requiring a tax representative for EU countries. For non-EU companies without an EU establishment, OSS registration is sufficient.
Watch out for mixed B2B / B2C situations
A SaaS provider invoicing both French businesses and private individuals must manage two distinct regimes. Only the B2C portion potentially generates a VAT registration obligation.
Case 3 — Foreign real estate investor in France
An investor or property developer established outside the EU carrying out real estate transactions in France may be subject to real estate VAT. In this case, it is mandatory to appoint a tax representative for real estate VAT.
Example: Singaporean property development company
A Singapore company is developing a scheme of 20 new apartments in Lyon. Off-plan sales are subject to VAT (20%). The company must register for VAT in France before the first sale and appoint an accredited tax representative. This representative will file monthly VAT returns and be jointly and severally liable for their payment.
Case 4 — Importer and distributor in France
A non-EU company that imports goods into France to resell them to French customers (businesses or private individuals) is subject to VAT on its sales. Since it is not established in the EU, it must appoint an accredited tax representative to manage its CA3 returns.
Example: Tunisian cosmetics distributor
A Tunisian company supplies French perfumery retailers with niche cosmetics. It imports its products into France and distributes them from a rented warehouse in the Île-de-France region. This arrangement generates VAT on French sales. The company must register for VAT and appoint an accredited tax representative. It can recover the VAT paid on importation through that same representative.
For all these situations, engaging an accredited professional is the best way to secure your obligations. Consult our list of DGFiP-accredited tax representatives to find the right partner for your activity.
Deadlines to observe
VAT registration and appointment of the tax representative must take place before the first taxable transaction in France. Any omission exposes you to late penalties and a more costly compliance process.
Frequently asked questions
Yes, if it carries out VAT-taxable sales in France. As Canada is not an EU member state and has not signed a mutual recovery assistance agreement with France, this company must appoint an accredited tax representative with the DGFiP before registering for French VAT.
No, in this case. B2B service sales are subject to the reverse charge mechanism: the French client declares and pays the VAT. The US company does not need to register for French VAT or appoint a tax representative for these transactions.
Yes, absolutely. As soon as goods are stored on French territory by a company not established in the EU, French VAT registration is mandatory, along with the appointment of an accredited tax representative. Amazon FBA creates precisely this situation.
Yes. Real estate development transactions (off-plan sales, delivery of new buildings) carried out in France by a company not established in the EU are subject to real estate VAT. An accredited tax representative is mandatory to manage these obligations with the DGFiP.
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.
