What is a tax representative in France?

Definition of the tax representative in France

A tax representative (représentant fiscal) is a professional established in France, accredited by the French Tax Authority (DGFiP — Direction Générale des Finances Publiques), who acts on behalf of a non-resident company or individual with French tax obligations. They are the official point of contact between the foreign taxpayer and the French tax administration.

Their role goes well beyond a simple administrative formality. The tax representative is jointly and severally liable for the payment of VAT and other taxes owed in France by their principal. In practice, if the foreign company fails to meet its obligations, the tax administration can pursue the representative directly. This extended liability explains why not every professional can perform this function: official accreditation from the DGFiP is mandatory.

Who is required to appoint a tax representative?

The obligation to use a tax representative in France concerns two main categories of non-resident taxpayers. The first is companies established outside the European Union that carry out transactions subject to French VAT: sales of goods stored in France, services localised in France, imports followed by domestic deliveries, etc.

The second category covers non-resident individuals selling real estate in France where the gross capital gain exceeds €150,000. In this case, the law requires the appointment of an accredited tax representative to calculate and pay the withholding tax on the capital gain. Nationals of the European Economic Area (EEA), however, benefit from an exemption from the VAT fiscal representative requirement, thanks to mutual assistance mechanisms between member states.

• American, British, Chinese or other non-EU company selling products in France
• Amazon FBA seller whose stock is stored in a French warehouse
• Non-resident individual selling a Paris apartment with a capital gain exceeding €150,000
• Offshore company owning an investment property in France

How does fiscal representation work?

Setting up fiscal representation involves several steps. The non-resident company or individual begins by signing a mandate agreement with a DGFiP-accredited tax representative. This mandate defines the scope of the engagement, the duration, the fees and the responsibilities of each party.

The representative then files a VAT registration application with the competent French Tax Office (Service des Impôts des Entreprises — SIE), generally the SIE for Foreign Companies in Paris. Once the intra-community VAT number has been obtained, the representative takes charge of all declarative obligations: filing turnover returns (CA3 or CA12), paying the collected VAT, managing VAT credits and refunds, and responding to requests from the tax administration.

For real estate transactions, the tax representative intervenes directly during the notarial deed: they calculate the withholding tax on the capital gain, declare it and remit it to the tax authority within the legal deadlines. Without an accredited representative, the notary is legally required to hold the sale proceeds until the situation is regularised.

Guides in this section

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

Frequently asked questions