Tax representative — Legal obligation

Who is required to appoint a tax representative in France?

Non-EU companies, non-residents selling real estate, foreign online sellers: find out whether you are affected by the legal obligation and what Article 289 A of the French General Tax Code (CGI) says.

The legal basis: Article 289 A of the French General Tax Code (CGI)

The obligation to appoint a tax representative in France is based on Article 289 A of the French General Tax Code (CGI). This provision requires any company or person not established in France — who carries out VAT-taxable operations or real estate sales there — to appoint an accredited representative with the French tax authorities.

This representative acts as a mandatory intermediary between the non-resident and the French Tax Authority (DGFiP). They are jointly and severally liable for the payment of VAT or capital gains tax owed. This is why they must be accredited by the administration: only professionals with a solid financial standing and recognised experience obtain this approval.

Key point The obligation does not depend on the nationality of the company's director, but on the place of establishment of the company or the tax residence of the individual. A company registered outside the EU, even if run by a French national, is affected.

Who is specifically affected?

The tax representative obligation applies in two main contexts:

For VAT

Any company established outside the European Union and the European Economic Area (EEA) that carries out VAT-taxable operations in France must appoint a tax representative. This includes in particular:

  • American, Chinese, British (post-Brexit), Canadian, Australian or any other non-EU/EEA companies selling goods or services in France;
  • Non-European e-commerce sellers who store goods in France (via Amazon FBA, a 3PL warehouse, etc.);
  • Digital service providers invoicing French customers when the One-Stop Shop (OSS) scheme does not cover all their transactions;
  • Non-EU importers making intra-community acquisitions in France.

For real estate (capital gains)

Any individual or legal entity not resident for tax purposes in France who sells a property located in France must appoint an accredited tax representative, provided that:

  • The sale price exceeds €150,000, or
  • The net taxable capital gain is positive.

This obligation applies even to EU nationals for real estate sales. It is distinct from the VAT obligation.

Watch out — Brexit Since 1 January 2021, British companies no longer benefit from the exemption reserved for EU/EEA members for VAT purposes. Any UK company carrying out taxable transactions in France must now appoint an accredited VAT tax representative, in the same way as an American or Chinese company.

The specific case of real estate

For real estate sales, the obligation to appoint an accredited tax representative has existed since the 1990s and has been clarified on several occasions by French tax legislation. The notary handling the transaction cannot finalise the deed of sale without the non-resident having first appointed their accredited representative.

The role of this representative is clearly defined: they calculate and declare the capital gains tax (19% income tax + 17.2% social contributions, totalling 36.2% for residents outside the EU/EEA), collect the necessary funds from the notary, and pay the tax directly to the authorities.

Concrete example A French expatriate living in Dubai sells their apartment in Lyon for €280,000. They acquired this property in 2012 for €180,000. The gross capital gain is €100,000. Being a non-resident outside the EU/EEA (the UAE is not part of the EEA), they must appoint an accredited tax representative before signing the deed. The notary will retain the amounts necessary to pay the tax through this representative.

Exemptions and cases where it is not mandatory

There are several situations in which a VAT tax representative is not mandatory:

  • Companies established in the EU or EEA (excluding the United Kingdom since Brexit): they can register directly for VAT in France without going through an accredited representative. They may however choose to appoint one to simplify their administrative procedures.
  • Countries that have signed a mutual assistance in recovery agreement with France: certain third countries benefit from a special regime that may exempt their residents from the tax representative obligation. The applicable convention should be verified on a case-by-case basis.
  • OSS/IOSS One-Stop Shop scheme: eligible online sellers can declare and pay VAT on intra-community distance sales through the One-Stop Shop, without a tax representative, under certain conditions (no stock in France, for example).

However, even for European companies, the obligation to appoint an accredited representative applies to any real estate sale exceeding the legal thresholds.

How to achieve compliance

If you are subject to the tax representative obligation, here are the steps to follow:

  • Identify the right type of representative: accredited VAT representative, accredited representative for real estate sales, or both depending on your situation;
  • Choose a DGFiP-accredited professional: only professionals approved by the French tax authorities can perform this function. Verify the accreditation before signing anything;
  • Sign a representation mandate: this official document formalises the relationship and defines the responsibilities of each party;
  • Proceed with VAT registration (if necessary): your representative will assist you with the procedures at the Foreign Companies Tax Office (SIEE).

To find a professional suited to your situation (VAT, real estate, e-commerce, country-specific profile…), consult our list of DGFiP-accredited tax representatives. It presents service providers according to their speciality and area of intervention.

Frequently asked questions

No, companies established in the European Union or the European Economic Area (EEA) are not required to appoint a tax representative for their VAT obligations in France. They can register directly with the Foreign Companies Tax Office (SIEE) in Paris. However, an accredited representative remains mandatory for non-residents on a real estate sale, regardless of nationality.
Yes, in real estate matters. Any non-resident — individual or company — who realises a capital gain on the sale of a property in France exceeding €150,000 must appoint an accredited tax representative. This obligation also applies to EU nationals for real estate sales.
The absence of a tax representative exposes you to several penalties: late penalties on VAT returns, blocking of the real estate sale deed at the notary, surcharges on taxes owed, and even joint liability of the legal representative. The tax authorities may also carry out an automatic reassessment.
The obligation to appoint an accredited tax representative for non-EU companies liable to VAT in France is set out in Article 289 A of the French General Tax Code (CGI). It also applies, for real estate sales, since the Finance Act of 1994, reformed in 2004. The €150,000 threshold for real estate sales was introduced for non-residents.
Yes. Any legal entity not established in France (holding company, foreign SCI, offshore company) that owns real estate in France and carries out a sale is subject to the accredited tax representative obligation, provided the net taxable capital gain exceeds the applicable threshold or the sale price exceeds €150,000.
Official sources: Article 289 A of the CGI — Légifrance — Official French Tax Bulletin (BOFiP) — impots.gouv.fr — service-public.fr

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