The tax representative: the cornerstone of your VAT returns in France
When a company established outside the European Union carries out operations subject to French VAT, it cannot access the DGFiP's online filing services (impots.gouv.fr professional portal) directly without going through a local intermediary. The accredited tax representative is this intermediary: they file returns on behalf of the foreign company, make the corresponding payments, and liaise with the competent French Tax Office (SIE).
They are jointly and severally liable for VAT payment, which means that if the foreign company does not settle its tax debts, the authorities can turn to the representative. This is why the representative generally requires regular accounting information and sometimes a bank guarantee.
VAT forms and filing frequency
The tax representative uses the same forms as a French resident company:
- CA3 form: standard VAT return (revenue, output VAT, input VAT, net amount payable or credit).
- CA3A form (3310-A): annexe for intra-community operations or special operations (self-supply, out-of-scope operations, etc.).
- DEB/DES: declarations of intra-EU goods/services exchanges (replaced since 2022 by the EMEBI system for goods).
| Regime | Condition | Frequency |
|---|---|---|
| Monthly | Annual VAT due > €4,000 | Each month, before the 19th or 24th of the following month |
| Quarterly | Annual VAT due ≤ €4,000 | Every 3 months |
| Monthly (default) | First year of activity | Each month |
Filing deadlines vary depending on the tax regime and the size of the company. The tax representative is required to meet these deadlines or face automatic penalties.
The filing process step by step
In practice, the filing cycle works as follows:
- Data collection: the foreign company sends its representative the accounting data for the period (sales in France, purchases, imports, etc.).
- Return preparation: the representative checks the figures, determines output VAT and input VAT, and calculates the net balance.
- Electronic filing: the CA3 return is filed online via the company's professional portal or the accredited representative's own access.
- Payment: VAT payment is made by electronic transfer. The representative may act from a provision account funded by the company, or by advancing the funds (less common).
- Archiving: all supporting documents must be retained for 6 years to handle any potential tax audit.
Risks of late or incorrect filings
Failure to comply with filing obligations exposes the company — and its tax representative — to significant penalties:
- A 10% surcharge for late filing (increased to 40% if a formal notice remains unanswered).
- Late payment interest of 0.20% per month (2.4% per year) on unpaid amounts.
- In cases of repeated failures: formal notice, ex officio assessment, and the possibility of recovery proceedings abroad via mutual assistance conventions.
To secure your VAT returns in France and avoid any risk of penalty, the solution is to use a DGFiP-accredited tax representative, whose list is available on this site.