What is fiscal accreditation?
The accreditation of a tax representative is an administrative authorisation issued by the French Tax Authority (DGFiP) allowing an individual or legal entity to perform the function of tax representative in France within the meaning of Article 289 A of the French General Tax Code. It attests that the representative meets the legal requirements and has agreed to assume joint and several liability for the tax obligations of their non-resident principals.
This accreditation is distinct from a simple professional licence: it is specific to each entity and granted by the authorities after examination of the application. It is mandatory when the principal is established outside the European Union and outside countries linked to France by a mutual assistance convention for tax collection.
Requirements for accreditation
The DGFiP only grants accreditation to entities meeting a set of strict criteria:
- Establishment in France: the representative must have their registered office or tax domicile on French territory.
- Financial solvency: the authorities verify that the applicant has a sufficient financial base to meet their potential joint liability.
- No outstanding tax debts: the accreditation applicant must have no outstanding tax debts with the DGFiP.
- Knowledge of tax obligations: the representative must demonstrate their command of French VAT rules and the regulations applicable to non-residents.
- Joint liability commitment: they must sign a formal commitment by which they accept joint and several liability for their principals' tax debts.
| Criterion | DGFiP requirement |
|---|---|
| Establishment | France (registered office or tax domicile) |
| Personal tax situation | Up to date with all obligations |
| Financial capacity | Verified by the authorities |
| Joint liability | Accepted in writing |
Accreditation application procedure
The accreditation application is filed with the Tax Office for Businesses (SIE) of the Directorate for Non-Residents and General Services (DRESG), which is the competent directorate for non-residents at the national level. The application file generally includes:
- An accreditation application form (available on impots.gouv.fr)
- The articles of association or company registration extract (Kbis) of the applying company
- The most recent financial statements attesting solvency
- A certificate of tax compliance
- The joint liability commitment letter
Processing time varies from a few weeks to several months depending on the complexity of the file and the administrative workload of the office. Accreditation is granted to a named entity: it cannot be transferred to another entity.
Why it is essential for you
From the perspective of the non-resident principal, verifying their representative's accreditation is not a mere formality: it is a condition for the validity of the representation itself. If your representative is not accredited when your situation requires it, the tax authorities may consider that you have not fulfilled your obligation to designate a representative.
The practical consequences are severe:
- A flat-rate penalty of up to 5% of the amounts due or minimum amounts set by decree
- Rejection of VAT returns filed by an unauthorised representative
- Inability to recover deductible VAT
- Personal liability of the non-resident director maintained in full
Our list of accredited tax representatives exclusively lists professionals who have obtained this DGFiP validation. It allows you to compare their specialities, areas of activity, and types of clients accepted.