Understanding the tax representative

Designation and mandate of the tax representative: the procedures

Appointing a tax representative involves a specific procedure with the DGFiP and the signing of a legally governed mandate. Here is how to proceed step by step.

The obligation to designate

Any company not established in France that carries out VAT-taxable operations on French territory is required to appoint a tax representative provided it is established outside the European Union and outside countries linked to France by a mutual assistance in tax collection convention. This obligation is set out in Article 289 A of the French General Tax Code.

The appointment must be made before the first taxable operation carried out in France. Any operation carried out without a designated representative exposes the company to the penalties provided by law, including retroactively. In practice, the appointment is made at the same time as the application for a French VAT number.

Timing of the appointment The appointment of the tax representative must precede or accompany the VAT registration application with the Directorate for Non-Residents and General Services (DRESG) — the competent office for non-residents.

Content of the representation mandate

The mandate is a privately signed deed concluded between the principal (the non-resident company) and the agent (the accredited tax representative). It must include the following essential elements:

  • Full identity of the parties: company name, registered address, tax identification numbers of both entities.
  • Scope of the mission: operations covered (VAT on goods deliveries, services, imports, etc.), and potentially real estate capital gains if applicable.
  • Joint liability commitment of the representative: mandatory clause specifying that they are jointly and severally liable for their principal's tax debts.
  • Duration of the mandate: fixed term or indefinite with notice period.
  • Remuneration terms: fees, billing frequency.
  • Termination conditions: notice period, grounds for early termination.
  • Financial guarantee: terms of the security deposit or bank guarantee required by the representative.
Example of a joint liability clause "The tax representative undertakes jointly and severally with the principal for the payment of value added tax and related taxes due in respect of operations carried out by the latter in France during the period covered by this mandate, in accordance with the provisions of Article 289 A of the CGI."

Filing procedure with the DGFiP

Once the mandate is signed, the appointment must be formalised with the tax authorities. The procedure generally proceeds as follows:

  • Step 1 — Assembling the registration file: the tax representative prepares the file on behalf of their principal and submits it to the DRESG (Tax Office for Non-Resident Businesses). This file includes in particular the translated articles of association, the signed mandate, and the representative's accreditation letter.
  • Step 2 — Assignment of the VAT number: upon receipt of the complete file, the DGFiP assigns a French intra-community VAT number (FR format + key + fictitious SIREN for non-residents).
  • Step 3 — First return filings: from the first operation, the representative files CA3 returns at the frequencies agreed with the authorities.
  • Step 4 — Notification of any changes: any modification to the mandate (change of representative, extension of scope) must be notified in writing to the DGFiP as soon as possible.

Points to watch out for

Several situations deserve particular attention when setting up the mandate:

  • Gaps in scope: a mandate limited to certain operations may leave other French activities without valid representation. Verify that all your taxable operations are covered.
  • Insufficient guarantee: if the representative considers the financial guarantee insufficient, they may refuse to sign or terminate the mandate. Anticipate this point during negotiations.
  • Gap between two representatives: when changing, ensure there is no period without a valid representative, even a brief one — each month without a VAT return generates penalties.
The mandate must be communicated to the DGFiP A mandate that is signed but not notified to the authorities produces no effects vis-à-vis the DGFiP. The authorities must be informed of the representative's identity for the appointment to be enforceable.

To identify an accredited tax representative able to draft and register your mandate, consult our list of approved professionals. Each professional handles the entire designation procedure.

Frequently asked questions

Yes. The appointment must be brought to the attention of the competent French Tax Office (SIE), either when applying for initial VAT registration or by a notification letter in the event of a change of representative. The authorities must validate the appointment for it to be enforceable.
For the creation of a business activity, the M0 form (or the online form via the VAT registration procedure with the DRESG) allows you to designate the tax representative. In the event of a change, a substitution letter accompanied by the newly signed mandate is sent to the SIE.
No. The tax representation mandate is a privately signed deed — it does not need to be authenticated by a notary. However, it must be signed by both parties, dated, and contain all mandatory particulars (identity of the parties, scope of the mission, duration, joint liability commitment).
Yes. A change is possible at any time subject to compliance with the notice period provided for in the initial contract. The new representative must be appointed before the former one is formally dismissed, in order to avoid any interruption of VAT returns. Both parties must notify the change to the DGFiP.
Official sources — impots.gouv.fr — BOFiP (Art. 289 A CGI) — service-public.fr

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